CELEX: 62010CN0608
Language: en
Date: 2010-12-24 00:00:00
Title: Case C-608/10: Reference for a preliminary ruling from the Finanzgericht Hamburg (Germany) lodged on 24 December 2010 — Südzucker AG v Hauptzollamt Hamburg-Jonas

9.4.2011   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 113/2
            
         Reference for a preliminary ruling from the Finanzgericht Hamburg (Germany) lodged on 24 December 2010 — Südzucker AG v Hauptzollamt Hamburg-Jonas
   (Case C-608/10)
   2011/C 113/02
   Language of the case: German
   
      Referring court
   
   Finanzgericht Hamburg
   
      Parties to the main proceedings
   
   
      Applicant: Südzucker AG
   
      Defendant: Hauptzollamt Hamburg-Jonas
   
      Questions referred
   
   
               1.
            
            
               Is the holder of an export licence entitled to an export refund (Article 5(7) of Regulation No 800/1999) (1) only if he is registered as exporter in box 2 of the export declaration lodged with the competent customs office?
            
         
               2.
            
            
               If the answer to the first question is in the affirmative: Does Article 78(1) and (3) of the Customs Code (2) allow post-clearance revision of the export declaration in order to change the exporter in box 2 of the export declaration, and are the customs authorities obliged in a case such as that in the main proceedings to regularise the situation and to grant the export refund?
            
         
               3.
            
            
               If the answer to the second question is in the affirmative: Can the customs authorities directly regularise the situation described in Article 78(3) of the Customs Code in such a way that the exporter can be granted the export refund, without the need for prior correction of the export declaration?
            
         
      (1)  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.
   
      (2)  Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, OJ 1992 L 302, p. 1.