CELEX: C2005/182/18
Language: en
Date: 2005-07-23 00:00:00
Title: Judgment of the Court (First Chamber) of 26 May 2005 in Case C-409/03: Reference for a preliminary ruling from the Bundesfinanzhof in Société d'exportation de produits agricoles SA (SEPA) v Hauptzollamt Hamburg-Jonas (Export refunds — Beef — Special emergency slaughtering — Regulation (EEC) No 3665/87 — Article 13 — Sound and fair marketable quality — Marketability in normal conditions)

23.7.2005   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 182/10
            
         
      JUDGMENT OF THE COURT
   
   (First Chamber)
   of 26 May 2005
   in Case C-409/03: Reference for a preliminary ruling from the Bundesfinanzhof in Société d'exportation de produits agricoles SA (SEPA) v Hauptzollamt Hamburg-Jonas (1)
   
   (Export refunds - Beef - Special emergency slaughtering - Regulation (EEC) No 3665/87 - Article 13 - Sound and fair marketable quality - Marketability in normal conditions)
   (2005/C 182/18)
   Language of the case: German
   In Case C-409/03: reference for a preliminary ruling under Article 234 EC from the Bundesfinanzhof (Germany), made by decision of 15 July 2003, received at the Court on 1 October 2003, in the proceedings between Société d'exportation de produits agricoles SA (SEPA) and Hauptzollamt Hamburg-Jonas — the Court (First Chamber), composed of P. Jann, President of the Chamber, K. Lenaerts, N. Colneric, K. Schiemann and E. Juhász (Rapporteur), Judges; P. Léger, Advocate General; M.-F. Contet, Principal Administrator, for the Registrar, gave a judgment on 26 May 2005, in which it ruled:
   Article 13 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 must be interpreted as meaning that meat fulfilling the hygiene criteria, the marketing of which for human consumption within the European Community is restricted by Community rules to the local market because it comes from animals which have undergone special emergency slaughtering, cannot be regarded as being of ‘sound and fair marketable quality’, as required for the grant of export refunds.
   
      (1)  OJ C 275 of 15.11.2003.