Case C-428/05: Judgment of the Court (Eighth Chamber) of 21 June 2007 (reference for a preliminary ruling from the Finanzgericht Hamburg, Germany) — Firma Laub GmbH & Co. Vieh & Fleisch Import-Export v Hauptzollamt Hamburg-Jonas (Export refunds — Regulation (EEC) No 3665/87 — Definition of undue payment of a refund — Payment of a refund on the basis of incomplete documentation — Possibility of completing the documents relating to the payment of the refund after the expiry of the periods referred to in Articles 47(2) and 48(2)(a) of Regulation (EEC) No 3665/87 in the context of a subsequent recovery procedure)
Date: 2007-08-04
Institutions: Court of Justice
Subjects: EU financing arrangements, export restriction, interpretation of the law, redemption

C 183/8

EN

Official Journal of the European Union

4.8.2007

Re:

Re:

against

brought

judgment

the Court
the
Appeal
of First Instance (First Chamber) of 13 September 2005 in Case
T-72/04 Hosman-Chevalier v Commission, in which the Court of
First Instance annulled the Commission's decisions refusing to
grant payment of the expatriation allowance and the installation
allowance

of

Operative part of the judgment

The Court:

1. Dismisses the appeal;

1,

11(3),

of Articles

subparagraph

Reference for a preliminary ruling — Finanzgericht Hamburg —
Interpretation
first
sentence, Article 47(2) and 48(2)(a) 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 (OJ 1987 L 351, p. 1),
as amended by Commission Regulation (EC) No 495/97 of
18 March 1997 (OJ 1997 L 77, p. 12) — Concept of ‘undue
payment of a refund’ — Recovery of refunds awarded on
production of an incomplete transport document,
the duly
completed document having been produced only after expiry of
the time-limits

2. Orders the Commission of the European Communities to pay the

Operative part of the judgment

costs.

(1) OJ C 10, 14.1.2006.

Judgment of the Court (Eighth Chamber) of 21 June 2007
(reference for a preliminary ruling from the Finanzgericht
Hamburg, Germany) — Firma Laub GmbH & Co. Vieh &
Fleisch Import-Export v Hauptzollamt Hamburg-Jonas

(Case C-428/05) (1)

(Export
refunds — Regulation (EEC) No 3665/87 —
Definition of ‘undue payment of a refund’ — Payment of a
incomplete documentation —
refund on the basis
relating to the
Possibility of
payment of
the periods
referred to in Articles 47(2) and 48(2)(a) of Regulation (EEC)
recovery
No 3665/87 in the

completing the documents

the refund after

the expiry of

of

context of a subsequent
procedure)

(2007/C 183/13)

Language of the case: German

Referring court

Finanzgericht Hamburg

Parties to the main proceedings

as

not

can

export

refund

‘unduly

regarded

An
paid’,
be
within the meaning of the first sentence of the first subparagraph of
Article 11(3) of Commission Regulation (EEC) No 3665/87 of
27 November 1987 laying down common detailed rules for the appli-
cation of the system of export refunds on agricultural products, as last
amended by Commission Regulation (EC) No 604/98 of 17 March
1998, if the beneficiary, in the context of a recovery procedure for the
refund, produces the necessary evidence to justify its right
to that
refund. It is a matter for the competent national authorities to set a
reasonable time-limit which allows the beneficiary to produce this
evidence.

(1) OJ C 36, 11.2.2006.

Judgment of the Court (Third Chamber) of 14 June 2007
(reference for a preliminary ruling from the Hoge Raad der
Nederlanden,
Regionaal
Opleidingen Centrum Noord-Kennemerland/West-Friesland
(Horizon College) v Staatssecretaris van Financiën

Netherlands) — Stichting

(Case C-434/05) (1)

(Sixth VAT Directive — Exemptions — Article 13A(1)(i) and
13A(2) — Teaching staff employed by one educational
establishment made available, for consideration, to another)

(2007/C 183/14)

Language of the case: Dutch

Applicant: Firma Laub GmbH & Co. Vieh & Fleisch Import-
Export

Referring court

Defendant: Hauptzollamt Hamburg-Jonas

Hoge Raad der Nederlanden