CELEX: 62007CA0143
Language: en
Date: 2008-04-24 00:00:00
Title: Case C-143/07: Judgment of the Court (Fourth Chamber) of 24 April 2008 (reference for a preliminary ruling from the Finanzgericht Hamburg — Germany) — A.O.B. Reuter & Co. v Hauptzollamt Hamburg-Jonas (Agriculture — Regulation (EEC) No 3665/87 — Article 11 — System of export refunds on agricultural products — Condition for the grant of the refund — Refund paid to the exporter after submission of documents forged by its contracting partner — Goods not exported — Conditions for the application of sanctions)

7.6.2008   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 142/9
            
         Judgment of the Court (Fourth Chamber) of 24 April 2008 (reference for a preliminary ruling from the Finanzgericht Hamburg — Germany) — A.O.B. Reuter & Co. v Hauptzollamt Hamburg-Jonas
   (Case C-143/07) (1)
   
   (Agriculture - Regulation (EEC) No 3665/87 - Article 11 - System of export refunds on agricultural products - Condition for the grant of the refund - Refund paid to the exporter after submission of documents forged by its contracting partner - Goods not exported - Conditions for the application of sanctions)
   (2008/C 142/13)
   Language of the case: German
   Referring court
   Finanzgericht Hamburg
   Parties to the main proceedings
   
      Applicant: A.O.B.Reuter & Co.
   
      Defendant: Hauptzollamt Hamburg-Jonas
   Re:
   Reference for a Preliminary ruling — Finanzgericht Hamburg — Interpretation of Article 11(1) 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 2945/94 of 2 December 1994 (OJ 1994 L 310, p. 57), and of Article 51 of Commission Regulation (EC) No 800/1999 of 15 April 1999 laying down common detailed rules for the application of the system of export refunds on agricultural products (OJ 1999 L 102, p. 11) — Refund paid to an exporter after submission of documents forged by a third party — Conditions governing the application of penalties
   Operative part of the judgment
   Article 11(1) 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, as amended by Commission Regulation (EC) No 2945/94 of 2 December 1994, must be interpreted as meaning that the sanction for which it provides is applicable against an exporter who has requested an export refund on goods, where those goods, as a result of fraudulent conduct on the part of the exporter's contracting partner, were not exported.
   
      (1)  OJ C 117, 26.5.2007.