IT IS SUFFICIENT THAT THE APPLICATION FOR A REFUND IS LODGED WITHIN A TIME-LIMIT OF SIX MONTHS OR WHETHER THE OTHER DOCUMENTS RELATING TO THE FULFILMENT OF THE CONDITIONS ON WHICH THE REFUND DEPENDS MUST ALSO BE SO LODGED .
9 THE TERM 'DOCUMENTS' ( UNTERLAGEN ) USED IN ARTICLE 10 ( 2 ) REFERS NOT ONLY TO THE APPLICATION FOR THE REFUND BUT TO ALL THE DOCUMENTS WHICH THE COMPETENT AUTHORITY OF EACH MEMBER STATE NEEDS TO VERIFY WHETHER THE CONDITIONS TO WHICH THE GRANT OF THE REFUND IS SUBJECT ARE FULFILLED .
THIS INTERPRETATION IS CONFIRMED BY THE FACT THAT THE TIME DOES NOT START TO RUN UNTIL THE CUSTOMS FORMALITIES ARE COMPLETED .
A TIME-LIMIT OF THIS EXTENT IS NOT REQUIRED MERELY TO LODGE AN APPLICATION AND THE TIME-LIMIT IS THEREFORE FOR THE ASSEMBLY OF ALL THE EVIDENCE WHICH MAY BE REQUIRED .
10 IT IS THEREFORE PROPER TO REPLY TO THE SECOND QUESTION THAT THE DOCUMENTS ( UNTERLAGEN ) REFERRED TO IN ARTICLE 10 OF REGULATION NO 1041/67 MUST INCLUDE, BESIDES THE APPLICATION FOR A REFUND, ALL THE DOCUMENTS ENABLING THE COMPETENT AUTHORITY TO VERIFY WHETHER THE CONDITIONS TO WHICH THE GRANT OF THE REFUND IS SUBJECT ARE FULFILLED .
11 THE THIRD QUESTION ASKS WHETHER, WHEN THE DIFFERENT HEADINGS WHICH THE CONTROL COPY CONTAINS ARE COMPLETED BY THE PARTY CONCERNED, IT AMOUNTS TO THE DECLARATION AND PROOF RELATING TO THE ORIGIN OF THE GOODS AND THE QUALITY REQUIRED FOR THEM TO BE PUT INTO FREE CIRCULATION, TO WHICH CONDITIONS THE GRANT OF REFUND IS SUBJECT .
12 UNDER ARTICLES 6 AND 7 OF REGULATION NO 1041/67 A REFUND IS GRANTED, IN PARTICULAR FOR THE PRODUCTS IN QUESTION, ONLY IF THEY ARE OF COMMUNITY ORIGIN, ARE IN FREE CIRCULATION WITHIN THE COMMUNITY AND ARE OF SOUND AND FAIR MARKETABLE QUALITY .
THE HEADINGS PROVIDED FOR IN THE CONTROL COPY DO NOT ON THEIR OWN MAKE IT POSSIBLE TO DETERMINE IN EVERY CASE THAT ALL THESE CONDITIONS ARE FULFILLED .
IT IS FOR THE NATIONAL AUTHORITIES TO DETERMINE IN EACH CASE THE PROBATIVE VALUE IN THIS RESPECT OF THE REMARKS ON THE CONTROL COPY OR THE NECESSITY FOR SUPPLEMENTARY VOUCHERS .
Decision on costs
13 THE COSTS INCURRED BY THE COMMISSION, WHICH SUBMITTED OBSERVATIONS TO THE COURT, ARE NOT RECOVERABLE, AND AS THESE PROCEEDINGS ARE, IN SO FAR AS THE PARTIES TO THE MAIN ACTION ARE CONCERNED, A STEP IN THE ACTION PENDING BEFORE THE NATIONAL COURT, THE COSTS ARE A MATTER FOR THAT COURT .
ON THOSE GROUNDS,
Operative part
THE COURT
IN ANSWER TO THE QUESTIONS REFERRED TO IT BY THE FINANZGERICHT HAMBURG BY ORDER OF THAT COURT DATED 26 JUNE 1974, HEREBY RULES :
( 1 ) THE SUBMISSION TO THE COMPETENT NATIONAL AUTHORITY FOR THE GRANT OF REFUNDS OF THE CONTROL COPY REFERRED TO IN ARTICLE 1 OF REGULATION NO 2315/69 AND ARTICLE 5 OF REGULATION NO 1041/67, AS AMENDED BY ARTICLE 1 OF REGULATION NO 2586/69, IS EQUIVALENT TO AN APPLICATION FOR