CELEX: C2003/019/07
Language: en
Date: 2003-01-25 00:00:00
Title: Judgment of the Court (Sixth Chamber) of 28 November 2002 in Case C-417/00 (Reference for a preliminary ruling from the Oberverwaltungsgericht des Landes Sachsen-Anhalt): Agrargenossenschaft Pretzsch eG v Amt für Landwirtschaft und Flurneuordnung Anhalt, (Common agricultural policy — Regulation (EEC) No 3887/92 — Integrated administration and control system for certain Community aid schemes — Implementing rules — Aid linked to set-aside of land — Declaration of area of set-aside — Failure to give notice, after submission of the aid application, of a decrease of the area of set-aside — Penalties)

C 19/4                   EN                       Official Journal of the European Communities                                          25.1.2003
                  JUDGMENT OF THE COURT                                                        JUDGMENT OF THE COURT
                                                                                                        (Sixth Chamber)
                       of 12 December 2002
                                                                                                    of 28 November 2002
in Case C-395/00 (Reference for a preliminary ruling from
the Tribunale di Trento): Distillerie Fratelli Cipriani SpA
                                                                             in Case C-417/00 (Reference for a preliminary ruling from
                   v Ministero delle Finanze (1)
                                                                             the Oberverwaltungsgericht des Landes Sachsen-Anhalt):
                                                                             Agrargenossenschaft Pretzsch eG v Amt für Landwirtsch-
                                                                                            aft und Flurneuordnung Anhalt, ( 1)
(Directive 92/12/EEC — Article 20 — Export to non-
member countries of products under duty-suspension
arrangements — Products having to be considered not to                       (Common agricultural policy — Regulation (EEC) No 3887/
have arrived at their destination by reason of the falsification             92 — Integrated administration and control system for
of the accompanying document — Place of the offence or                       certain Community aid schemes — Implementing rules —
irregularity unknown — Determination of the Member State                     Aid linked to set-aside of land — Declaration of area of set-
               in which excise duty is chargeable)                           aside — Failure to give notice, after submission of the aid
                                                                             application, of a decrease of the area of set-aside — Penalties)
                           (2003/C 19/06)
                                                                                                         (2003/C 19/07)
                     (Language of the case: Italian)                                             (Language of the case: German)
(Provisional translation; the definitive translation will be published       (Provisional translation; the definitive translation will be published
                    in the European Court Reports)                                               in the European Court Reports)
                                                                             In Case C-417/00: Reference to the Court under Article 234
In Case C-395/00: Reference to the Court under Article 234                   EC by the Oberverwaltungsgericht des Landes Sachsen-Anhalt
EC by the Tribunale di Trento (Italy) for a preliminary                      (Germany) for a preliminary ruling in the proceedings pending
ruling in the proceedings pending before that court between                  before that court between Agrargenossenschaft Pretzsch eG
Distillerie Fratelli Cipriani SpA and Ministero delle Finanze, on            and Amt für Landwirtschaft und Flurneuordnung Anhalt, on
the interpretation of Article 20(2) and (3) of Council Directive             the interpretation of Article 9(2) of Commission Regulation
92/12/EEC of 25 February 1992 on the general arrangements                    (EEC) No 3887/92 of 23 December 1992 laying down detailed
for products subject to excise duty and on the holding,                      rules for applying the integrated administration and control
movement and monitoring of such products (OJ 1992 L 76,                      system for certain Community aid schemes (OJ 1992 L 391,
p. 1), the Court, composed of: J.-P. Puissochet, President of                p. 36), as amended by Commission Regulations (EC) Nos 229/
the Sixth Chamber, acting for the President, M. Wathelet,                    95 of 3 February 1995 (OJ 1995 L 27, p. 3) and 1648/95 of
R. Schintgen and C.W.A. Timmermans (Presidents of Cham-                      6 July 1995 (OJ 1995 L 156, p. 27), the Court (Sixth Chamber),
bers), C. Gulmann, D.A.O. Edward, A. La Pergola, P. Jann,                    composed of: R. Schintgen, President of the Second Chamber,
V. Skouris, F. Macken (Rapporteur) and N. Colneric, Judges;                  acting for the President of the Sixth Chamber, C. Gulmann,
J. Mischo, Advocate General; H.A. Rühl, Principal Adminis-                   V. Skouris, F. Macken (Rapporteur) and N. Colneric, Judges;
trator, for the Registrar, has given a judgment on 12 December               P. Léger, Advocate General; R. Grass, Registrar, has given a
2002, in which it has ruled:                                                 judgment on 28 November 2002, in which it has ruled:
                                                                             Article 9(2) of Commission Regulation (EEC) No 3887/92 of
Article 20(3) of Council Directive 92/12/EEC of 25 February 1992             23 December 1992 laying down detailed rules for applying the
on the general arrangements for products subject to excise duty and          integrated administration and control system for certain Community
on the holding, movement and monitoring of such products is invalid          aid schemes, as amended by Commission Regulations (EC) Nos 229/
in so far as the period prescribed therein of four months for evidence       95 of 3 February 1995 and 1648/95 of 6 July 1995, must be
to be provided of the correctness of the transaction or of the place         interpreted as meaning that the penalties prescribed by that provision
where the irregularity or offence was actually committed may be relied       are not limited to cases in which the farmer has made erroneous or
on against a trader who has guaranteed the payment of the excise             false declarations at the time when the aid application was submitted
duties but was not in a position to know, at the appropriate time,           but that they also apply where the farmer has failed to notify the
that the duty-suspension arrangement had not been discharged.                competent authority of changes affecting the conditions governing
                                                                             grant of the aid.
( 1) OJ C 372 of 23.12.2000.
                                                                             (1 ) OJ C 45 of 10.02.2001.