Grounds
1 BY ORDER DATED 22 OCTOBER 1971 WHICH REACHED THE COURT REGISTRY ON 18 NOVEMBER 1971 THE FINANZGERICHT HAMBURG REFERRED TO THE COURT PURSUANT TO ARTICLE 177 OF THE EEC TREATY VARIOUS QUESTIONS RELATING TO THE INTERPRETATION OF CERTAIN PROVISIONS OF REGULATION NO 1009/67 OF THE COUNCIL OF 18 DECEMBER 1967 ( OJ ENGLISH SPECIAL EDITION 1967, P . 304 ) ON THE COMMON ORGANIZATION OF THE MARKET IN SUGAR AND OF REGULATION NO 1041/67 OF THE COMMISSION OF 21 DECEMBER 1967 ( OJ ENGLISH SPECIAL EDITION 1967, P . 323 ) AS AMENDED BY REGULATION NO 499/69 OF THE COMMISSION OF 17 MARCH 1969 ( OJ ENGLISH SPECIAL EDITION 1969 ( I ), P . 114 ) ON DETAILED RULES FOR THE APPLICATION OF EXPORT REFUNDS ON PRODUCTS SUBJECT TO A SINGLE PRICE SYSTEM . THE QUESTIONS REFERRED RELATE TO THE FORMAL REQUIREMENTS OF AND THE TIME-LIMITS FOR APPLICATIONS FOR EXPORT REFUNDS MADE BY EXPORTERS WHO WISH TO QUALIFY FOR THE REFUNDS .
2 THE FIRST QUESTION ASKS THE COURT TO RULE WHETHER THE DECLARATION WHICH THE EXPORTER HAS TO MAKE UNDER ARTICLE 1 ( 1 ) OF REGULATION NO 1041/67 IS IDENTICAL WITH THE APPLICATION FOR A REFUND REFERRED TO IN ARTICLE 17 ( 2 ) OF REGULATION NO 1009/67 .
3 THE PLAINTIFF IN THE MAIN ACTION DESPATCHED FROM HAMBURG TO GENOA, 75 METRIC TONS OF SUGAR INTENDED FOR VICTUALLING SHIPS WHICH WAS CAPABLE OF QUALIFYING UNDER ARTICLE 2 OF REGULATION NO 1041/67 FOR EXPORT REFUNDS, AND PRODUCED TO THE GERMAN CUSTOMS AUTHORITY THE EXIT CERTIFICATE PROVIDED FOR BY ARTICLE 5 OF THIS REGULATION IF A PRODUCT, BEFORE LEAVING THE GEOGRAPHICAL TERRITORY OF THE COMMUNITY, CROSSES THE TERRITORY OF OTHER MEMBER STATES .
4 THE COMMISSION AND THE COMPETENT AUTHORITIES OF THE FEDERAL REPUBLIC OF GERMANY, HAVING REGARD TO THE PARTICULARS IN THIS CERTIFICATE, CONSIDER THAT IT CONSTITUTES THE DECLARATION REFERRED TO IN ARTICLE 1 OF REGULATION NO 1041/67 OF THE COMMISSION BY WHICH THE DECLARANT " STATES HIS INTENTION TO EXPORT THE PRODUCTS IN QUESTION AND QUALIFY FOR A REFUND ".
5 THE PURPOSE OF THE REQUEST FOR AN INTERPRETATION IS TO DETERMINE WHETHER THE SAID DECLARATION, AND CONSEQUENTLY THE PRODUCTION TO THE CUSTOMS AUTHORITY OF THE EXIT CERTIFICATE REFERRED TO IN ARTICLE 5 OF REGULATION NO 1041/67, AMOUNT TO A VALID APPLICATION FOR A REFUND, WHICH, PROVIDED THAT ALL THE OTHER CONDITIONS TO WHICH PAYMENT OF THE REFUND IS SUBJECT UNDER COMMUNITY RULES HAVE BEEN FULFILLED, BINDS THE DEBTOR MEMBER STATE OR WHETHER THAT MEMBER STATE MAY MAKE QUALIFICATION FOR A REFUND CONDITIONAL UPON THE EXPORTER' S LOSING HIS RIGHT TO THE REFUND UNLESS HE MAKES A SPECIAL APPLICATION, FOR WHICH IT PRESCRIBES THE FORM AND PROCEDURES INVOLVED, AND LODGES IT WITHIN THE PERIOD OF SIX MONTHS PRESCRIBED BY ARTICLE 2 OF REGULATION NO 1041/67 .
6 ACCORDING TO ARTICLE 17 OF REGULATION NO 1009/67 REFUNDS ON THE EXPORT OF SUGAR ARE ONLY GRANTED ON APPLICATION BY THE PERSON CONCERNED . THE FORM OF