Judgment — ECLI:EU:C:2011:704
Date: 2011-10-27
Language of the case: French
Court formation: Fifth Chamber
Subject matter: Agriculture and Fisheries;Monetary measures in the field of agriculture
Procedure: Reference for a preliminary ruling
Origin: France

Summary of the Judgment 1. Agriculture – Common organisation of the markets – Export refunds – Advance payment – Goods placed under the customs warehousing procedure – Obligation to keep stock records (Council Regulations No 565/80 and No 2913/92; Commission Regulation No 3665/87, as amended by Commission Regulations No 1708/93 and No 2454/93) 2. Agriculture – Common organisation of the markets – Export refunds – Advance payment – Goods placed under the customs warehousing procedure – Failure to fulfil the obligation to keep stock records (Council Regulations No 565/80 and No 2913/92; Commission Regulation No 3665/87, as amended by Commission Regulations No 1708/93 and No 2454/93) 1. The provisions of European Union law on the advance financing of export refunds and, in particular, those of Regulation No 3665/87 laying down common detailed rules for the application of the system of export refunds on agricultural products, as amended in particular by Regulation No 1708/93, read in conjunction with those of Regulation No 565/80 on the advance payment of export refunds in respect of agricultural products, must be interpreted as meaning that the maintenance, in accordance with the European Union customs legislation, of stock records in respect of products placed under the customs warehousing procedure constitutes a condition of advance payment of an export refund with regard to those products. However, any remaining doubts as to the accuracy of certain entries or as to discrepancies in those stock records may be resolved by reference to other additional documents, on condition that those documents are deemed satisfactory by the competent national authorities. (see para. 39, operative part 1) 2. The provisions of Union law on the advance financing of export refunds and, in particular, those of Regulation No 3665/87 laying down common detailed rules for the application of the system of export refunds on agricultural products, as amended in particular by Regulation No 1708/93, read in conjunction with those of Regulation No 565/80 on the advance payment of export refunds in respect of agricultural products, must be interpreted to the effect that: – to the extent to which, and on condition that, there has been a failure to comply with the obligation to maintain, in accordance with the Union customs legislation, stock records in respect of products placed under the customs warehousing procedure, proof that products similar in quantity and type to those referred to in the advance payment declaration have been exported is not sufficient for the exporter to be regarded as having properly obtained the amount of the export refund relating to those products; – in the case in which, by reason of a failure to comply with the obligation to maintain stock records in respect of products placed in a customs warehouse, the exporter must repay all or part of the sums received as advance payment of an export refund, the surcharge of 20% provided for in the second subparagraph of Article 33(1) of Regulation No 3665/87 is to be applied to the amount unduly received. (see paras 47, 55, operative part 2)