Opinion of the Advocate General — ECLI:EU:C:2000:67
Date: 2000-02-03
Language of the case: French
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Agriculture and Fisheries;Cereals;Monetary measures in the field of agriculture
Procedure: Reference for a preliminary ruling
Origin: France

Summary of the Judgment 
Agriculture — Common organisation of the markets — Export refunds — Conditions 
for granting — Importation of the product into the country of destination — Require­
ment of evidence that a product processed into another product likely to be reintroduced 
into the Community has been placed on the market in the non-member country of 
import — Not permissible 
(Commission Regulation No 3665/87, Art. 5(1)) 
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SUMMARY — CASE C-114/99 
Article 5(1) of Regulation No 3665/87 lay­
ing down common detailed rules for the 
application of the system of export refunds 
on agricultural products is to be interpreted 
as meaning that payment of an export 
refund cannot be made conditional on 
production of additional evidence of such 
a kind as to show that a product which, in 
the non-member country of import, has 
undergone processing regarded as substan­
tial in that it has been used in an irrever­
sible manner in the manufacture of another 
product, which is itself likely to be re­
exported into the Community, has actually 
been placed on the market in that country 
in the unaltered state. 
(see para. 21 and operative part) 
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