Judgment of the Court of 6 June 1972. - Schlüter & Maack v Hauptzollamt Hamburg-Jonas. - Reference for a preliminary ruling: Finanzgericht Hamburg - Germany. - Case 94-71.
European Court reports 1972 Page 00307
Danish special edition Page 00091
Portuguese special edition Page 00111
Summary
Parties
Subject of the case
Grounds
Decision on costs
Operative part
Keywords
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1 . AGRICULTURE - COMMON ORGANIZATION OF THE MARKETS - SUGAR - EXPORT REFUND - APPLICATION - FORM
( REGULATION NO 1009/67 OF THE COUNCIL, ARTICLE 17 )
2 . MEASURES ADOPTED BY AN INSTITUTION - REGULATION - IMPLEMENTATION BY NATIONAL LAW - FORMS AND PROCEDURE PRESCRIBED BY NATIONAL LAW - NEED TO RECONCILE THEM WITH THE UNIFORM APPLICATION OF COMMUNITY LAW
3 . AGRICULTURE - COMMON ORGANIZATION OF THE MARKETS - SUGAR - REFUND TO EXPOTERS - APPLICATION - FORM - REQUIREMENTS - COMMUNITY AND NATIONAL LAW
( REGULATION NO 1041/67 OF THE COMMISSION, ARTICLES 1 AND 5; REGULATION NO 1009/67 OF THE COUNCIL, ARTICLE 17 )
Summary
1 . IN ORDER TO ENSURE THE SMOOTH FUNCTIONING OF THE COMPLICATED SYSTEM OF EXPORT REFUNDS THE APPLICATION FOR THE REFUND MUST BE MADE IN WRITING .
2 . WHERE IT IS FOR THE NATIONAL AUTHORITIES TO IMPLEMENT A COMMUNITY REGULATION SUCH IMPLEMENTATION MUST AS A MATTER OF PRINCIPLE BE CARRIED OUT IN ACCORDANCE WITH THE STIPULATIONS OF NATIONAL LAW AS TO FORM AND PROCEDURE .
THIS PRINCIPLE OF LAW MUST BE RECONCILED WITH THE NEED TO APPLY COMMUNITY LAW UNIFORMLY SO AS TO AVOID THE UNEQUAL TREATMENT OF PERSONS SUBJECT TO COMMUNITY LAW .
3 . THE DECLARATION WHICH THE EXPORTER HAS TO MAKE PURSUANT TO ARTICLE 1 ( 1 ) OF REGULATION NO 1041/67 AND, IN PARTICULAR, THE PRODUCTION BY HIM OF THE EXIT CERTIFICATE REFERRED TO IN ARTICLE 5 OF THAT REGULATION, CONSTITUTE A SUFFICIENT STATEMENT, FOR THE PURPOSES OF ARTICLE 17 ( 2 ) OF REGULATION NO 1009/67, OF THE EXPORTER' S INTENTION TO QUALIFY FOR THE REFUND AND FULFIL THE REQUIREMENTS OF THIS PROVISION .
ALTHOUGH MEMBER STATES MAY, THEREFORE, FOR REASONS OF ADMINISTRATIVE ORGANIZATION, REQUIRE EXPORTERS ALSO TO MAKE AN APPLICATION IN THE FORM PRESCRIBED BY NATIONAL LAW, THEY MAY NOT, HOWEVER, PUNISH FAILURE TO FULFIL THIS OBLIGATION BY FORFEITURE OF THE RIGHT TO A REFUND .
Parties
IN CASE 94/71
REFERENCE TO THE COURT UNDER ARTICLE 177 OF THE EEC TREATY BY THE FINANZGERICHT HAMBURG FOR A PRELIMINARY RULING IN THE ACTION PENDING BEFORE THAT COURT BETWEEN
SCHLUETER AND MAACK, HAMBURG, AND
HAUPTZOLLAMT HAMBURG-JONAS,
Subject of the case
ON THE INTERPRETATION OF ARTICLE 17 OF REGULATION NO 1009/67 OF THE COUNCIL OF 18 DECEMBER 1967 ( OJ ENGLISH SPECIAL EDITION 1967, P . 304 ), OF ARTICLES 1 AND 10 OF REGULATION NO 1041/67 OF THE COMMISSION OF 21 DECEMBER 1967 ( OJ ENGLISH SPECIAL EDITION 1967, P . 323 ) AND OF REGULATION NO 499/69 OF THE COMMISSION OF 17 MARCH 1969 ( OJ ENGLISH SPECIAL EDITION 1969 ( I ), P . 114 ),