Opinion of the Advocate General — ECLI:EU:C:1999:550
Date: 1999-11-11
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Agriculture and Fisheries;Beef and veal;Monetary measures in the field of agriculture
Procedure: Reference for a preliminary ruling
Origin: Germany

Summary of the Judgment 
Agriculture — Common organisation of the markets — Export refunds — Application for 
advance payment of the export refund for goods placed under the customs warehousing 
scheme — Withdrawal of application and goods put back into free circulation — Payment 
of refunds despite withdrawal of application — Exporter's obligation to reimburse sums 
undely paid — Release of security 
(Commission Regulations Nos 2220/85, Art. 29, first para., and 3665/87, Arts 29(2), 
31(1) and 33(1)) 
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SUMMARY — CASE C-217/98 
The second paragraph of Article 33(1) of 
Regulation No 3665/87 laying down com­
mon detailed rules for the application of 
the system of export refunds on agricultural 
products, as amended by Regulation 
No 1615/90, in conjunction with the first 
paragraph of Article 29 of Regulation 
No 2220/85 laying down common detailed 
rules for the application of the system of 
securities for agricultural products, is not 
applicable where an exporter, after submit­
ting to the competent national authorities 
an application for advance payment of the 
export refund for goods placed under the 
customs warehousing scheme, in accor­
dance with Article 29(2) of Regulation 
No 3665/87, withdraws his application in 
order to reintroduce those goods into the 
customs territory of the Community, but 
nevertheless receives the advance payment 
of the export refund originally applied for. 
In those circumstances, the security provi­
ded for in Article 31(1) of Regulation 
No 3665/87 must be released and only 
the amount paid by way of advance 
payment of the export refund must be 
reimbursed by the exporter in accordance 
with the national provisions applicable to 
repayment of sums unduly paid. 
(see paras 43-44 and operative part) 
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