Case C-655/22, I (Repayment of levies): Judgment of the Court (Ninth Chamber) of 14 December 2023 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — I GmbH & Co. KG v Hauptzollamt HZA (Reference for a preliminary ruling — Agriculture — Common organisation of the markets — Sugar sector — Production levies — Regulation (EU) No 1360/2013 — Right to reimbursement of the unduly paid levies — Time-bars and limitation periods — Finality of decisions to reimburse — Principles of equivalence and effectiveness — Principle of legal certainty)
Date: 2023-12-14
Institutions: Court of Justice
Subjects: common organisation of markets, limitation of legal proceedings, marketing year, principle of legal certainty, sugar, sugar industry, sugar levy








C_202401073EN.000101.fmx.xml












Official Journal of the European Union


EN
Series C













C/2024/1073


5.2.2024





Judgment of the Court (Ninth Chamber) of 14 December 2023 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — I GmbH & Co. KG v Hauptzollamt HZA
(Case C-655/22, (1) I (Repayment of levies))
(Reference for a preliminary ruling - Agriculture - Common organisation of the markets - Sugar sector - Production levies - Regulation (EU) No 1360/2013 - Right to reimbursement of the unduly paid levies - Time-bars and limitation periods - Finality of decisions to reimburse - Principles of equivalence and effectiveness - Principle of legal certainty)
(C/2024/1073)
Language of the case: German

Referring court

Bundesfinanzhof

Parties to the main proceedings


Applicant: I GmbH & Co. KG

Defendant: Hauptzollamt HZA

Operative part of the judgment







1.


Article 2 of Council Regulation (EU) No 1360/2013 of 2 December 2013 fixing the production levies in the sugar sector for the 2001/2002, 2002/2003, 2003/2004, 2004/2005 and 2005/2006 marketing years, the coefficient required for calculating the additional levy for the 2001/2002 and 2004/2005 marketing years and the amount to be paid by sugar manufacturers to beet sellers in respect of the difference between the maximum levy and the levy to be charged for the 2002/2003, 2003/2004 and 2005/2006 marketing years
must be interpreted as meaning that:
it does not require that the time limit for submitting a claim, based on that regulation, for reimbursement of sums unduly paid in respect of production levies in the sugar sector, expire before the date on which those levies were established, namely 30 September 2014. It is for the Member States to determine, in their national law, the applicable time limit, subject to compliance with the principles of equivalence and effectiveness, it being understood that a time limit of one year does not in itself appear unreasonable, provided, however, that it begins to run at the earliest from the entry into force of Regulation No 1360/2013.










2.


Regulation 1360/2013
must be interpreted as meaning that:
it precludes national rules which allow the competent national authorities to reject a claim, based on that regulation, for repayment of sums unduly paid in respect of production levies in the sugar sector, by relying on the finality of national decisions which, prior to the adoption of that regulation, fixed the amount of those levies, pursuant to several Commission regulations which were replaced, with retroactive effect, by that regulation.






(1)  
            OJ C 7, 9.1.2023.


ELI: http://data.europa.eu/eli/C/2024/1073/oj
ISSN 1977-091X (electronic edition)