CELEX: C2005/082/22
Language: en
Date: 2005-04-02 00:00:00
Title: Case C-27/05: Reference for a preliminary ruling from the Finanzgericht Hamburg by order of that court of 5 January 2005 in Elfering Export GmbH v Hauptzollamt Hamburg-Jonas

2.4.2005   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 82/10
            
         Reference for a preliminary ruling from the Finanzgericht Hamburg by order of that court of 5 January 2005 in Elfering Export GmbH v Hauptzollamt Hamburg-Jonas
   (Case C-27/05)
   (2005/C 82/22)
   Language of the case: German
   Reference has been made to the Court of Justice of the European Communities by order of the Finanzgericht Hamburg (Finance Court, Hamburg) (Germany) of 5 January 2005, received at the Court Registry on 27 January 2005, for a preliminary ruling in the proceedings between Elfering Export GmbH and Hauptzollamt Hamburg-Jonas on the following question:
   Is the declaration made in an export declaration that the product in respect of which a refund is sought is of Community origin information to which a penalty may attach under Article 51(2) of Regulation (EC) No 800/1999 (1) in conjunction with Article 5(4) thereof?
   
      (1)  OJ 1999 L 102, p. 11.