Case C-279/05: Judgment of the Court (First Chamber) of 11 January 2007 (reference for a preliminary ruling from the College van Beroep voor het bedrijfsleven (Netherlands)) — Vonk Dairy Products BV v Productschap Zuivel (Agriculture — Common organisation of the markets — Cheese — Articles 16 to 18 of Regulation (EEC) No 3665/87 — Differentiated export refunds — Almost immediate re-exportation from the country of importation — Evidence of abuse — Recovery of payments wrongly made — Second subparagraph of Article 3(1) of Regulation (EC, Euratom) No 2988/95 — Continuous or repeated irregularity)
Date: 2007-02-24
Institutions: Court of Justice
Subjects: customs fraud, export refund, fraud against the EU, interpretation of the law

24.2.2007

EN

Official Journal of the European Union

C 42/7

Judgment of the Court (First Chamber) of 11 January 2007
(reference for a preliminary ruling from the College van
Beroep voor het bedrijfsleven (Netherlands)) — Vonk
Dairy Products BV v Productschap Zuivel

(Case C-279/05) (1)

(Agriculture — Common organisation of the markets —
Cheese — Articles 16 to 18 of Regulation (EEC) No 3665/87
— Differentiated export refunds — Almost immediate re-
exportation from the country of importation — Evidence of
abuse — Recovery of payments wrongly made — Second sub-
paragraph of Article 3(1) of Regulation (EC, Euratom) No
2988/95 — Continuous or repeated irregularity)

(2007/C 42/11)

Language of the case: Dutch

Referring court

is

continuous or

repeated where

it
interests, an irregularity
committed by a Community operator who derives economic advan-
tages from a body of similar transactions which infringe the same
provision of Community law. The fact that the irregularity relates
to a relatively small proportion of all the transactions carried out in
a given period and that the transactions in which the irregularity
has been detected always concern different consignments is imma-
terial in this respect.

(1) OJ C 257, 15.10.2005.

Judgment of the Court (Fourth Chamber) of 11 January
2007 (reference for a preliminary ruling from the Hoge
Raad der Nederlanden (Netherlands) — Johan Piek v
Ministerie van Landbouw, Natuurbeheer en Visserij

College van Beroep voor het bedrijfsleven (Netherlands)

(Case C-384/05) (1)

Parties to the main proceedings

Applicant: Vonk Dairy Products BV

Defendant: Productschap Zuivel

Re:

Reference for a preliminary ruling — College van Beroep voor
het bedrijfsleven Interpretation of Articles 16 to 18 of Commis-
sion Regulation (EEC) No 3665/87 of 27 November 1987
laying down common detailed rules for the application of the
system of export refunds on agricultural products (OJ 1987 L
351, p. 1) in the version in force at the material time — Inter-
pretation of the second subparagraph of Article 3(1) of Council
Regulation (EC, Euratom) No 2988/95 of 18 December 1995
on the protection of the European Communities' financial inter-
ests (OJ 1995 L 312, p. 1) — Differentiated refunds not due in
the case of re-exports by the exporter that constitute an abuse
— Determination of the criteria for a finding to that effect —
Continuous or repeated irregularity

(Milk and milk products — Additional
levy on milk —
Special reference quantity — Second subparagraph of Article
3(1) of Regulation (EEC) No 857/84)

(2007/C 42/12)

Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings

Applicant: Johan Piek

Defendant: Ministerie van Landbouw, Natuurbeheer en Visserij

Operative part of the judgment

Re:

1. In proceedings for the withdrawal and recovery of differentiated
export refunds which have been definitively paid on the basis of
Commission Regulation (EEC) No 3665/87 of 27 November
1987 laying down common detailed rules for the application of
the system of export refunds on agricultural products, a finding
that those refunds have been wrongly paid must be substantiated by
evidence of abuse on the part of the exporter, furnished in accord-
ance with the rules of national law.

2. For the purposes of the second subparagraph of Article 3(1) of
Council Regulation (EC, Euratom) No 2988/95 of 18 December
1995 on the protection of the European Communities' financial

Reference for a preliminary ruling — Hoge Raad der Neder-
landen — Interpretation of Article 3(1) of Council Regulation
(EEC) No 857/84 of 31 March 1984 adopting general rules for
the application of the levy referred to in Article 5c of Regulation
(EEC) No 804/68 in the milk and milk products sector (OJ
1984 L 90, p. 13) — Determination of reference quantities
exempt from levy — National measures providing for the alloca-
tion of special reference quantities to producers who have
incurred investment obligations, whether or not under a devel-
opment plan, between 1 September 1981 and 31 March 1984
— Compatibility with Community legislation providing for the
period between 1 January 1981 and 31 March 1984