CELEX: 62011CA0471
Language: en
Date: 2012-09-06 00:00:00
Title: Case C-471/11: Judgment of the Court (Sixth Chamber) of 6 September 2012 (reference for a preliminary ruling from the Augstākās Tiesas Senāts — Latvia) — Cido Grupa SIA v Valsts ieņēmumu dienests (Accession of new Member States — Transitional measures — Agricultural products — Sugar — Regulation (EC) No 60/2004 — Basis of assessment and rate applicable for the charge on surplus stocks)

27.10.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 331/11
            
         
      Judgment of the Court (Sixth Chamber) of 6 September 2012 (reference for a preliminary ruling from the Augstākās Tiesas Senāts — Latvia) — Cido Grupa SIA v Valsts ieņēmumu dienests
      (Case C-471/11) (1)
      
      (Accession of new Member States - Transitional measures - Agricultural products - Sugar - Regulation (EC) No 60/2004 - Basis of assessment and rate applicable for the charge on surplus stocks)
      (2012/C 331/16)
      Language of the case: Latvian
      
         Referring court
      
      Augstākās Tiesas Senāts
      
         Parties to the main proceedings
      
      
         Applicant: Cido Grupa SIA
      
         Defendant: Valsts ieņēmumu dienests
      
         Re:
      
      Reference for a preliminary ruling — Augstākās tiesas Senāts — Interpretation of Article 4(1) and 6(3) of Commission Regulation (EC) No 60/2004 of 14 January 2004 laying down transitional measures in the sugar sector by reason of the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia to the European Union (OJ 2004 L 9, p. 8) — Calculation of tax on surplus sugar stocks held by operators — Notions of ‘quantity in question’ and ‘product concerned’ in the case of sugar syrup
      
         Operative part of the judgment
      
      The third subparagraph of Article 6(3) of Commission Regulation (EC) No 60/2004 of 14 January 2004 laying down transitional measures in the sugar sector by reason of the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia, as amended by Commission Regulation (EC) No 1667/2005 of 13 October 2005, must be interpreted as meaning that the basis of assessment for the charge payable on a surplus stock of sugar syrup (CN code 2106 90 59) is the quantity of white sugar (CN code 1701 99 10) actually contained in that product and the rate of that charge is the rate of the import charge applicable to white sugar, increased by EUR 1,21/100 kg.
      
         (1)  OJ C 331, 12.11.2011.