CELEX: C2007/315/34
Language: en
Date: 2007-12-22 00:00:00
Title: Case C-464/06: Judgment of the Court (Third Chamber) of 18 October 2007 (reference for a preliminary ruling from the Korkein hallinto-oikeus, Finland) — Proceedings brought by Avena Nordic Grain Oy (Agriculture — System of export refunds on agricultural products — Regulation (EC) No 800/1999 — Article 5 — Lodging the export declaration — Transmission by fax)

22.12.2007   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 315/20
            
         Judgment of the Court (Third Chamber) of 18 October 2007 (reference for a preliminary ruling from the Korkein hallinto-oikeus, Finland) — Proceedings brought by Avena Nordic Grain Oy
   (Case C-464/06) (1)
   
   (Agriculture - System of export refunds on agricultural products - Regulation (EC) No 800/1999 - Article 5 - Lodging the export declaration - Transmission by fax)
   (2007/C 315/34)
   Language of the case: Finnish
   Referring court
   Korkein hallinto-oikeus
   Parties to the main proceedings
   
      Applicant Avena Nordic Grain Oy
   Re:
   Reference for a preliminary ruling — Korkein hallinto-oikeus — Interpretation of Article 5(5) of 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) — Failure to take account of an export declaration sent by fax, the original not reaching the authorities concerned until after loading operations — Principles of proportionality and good administration
   Operative part of the judgment
   Article 5 of 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, as amended by Commission Regulation (EC) No 90/2001 of 17 January 2001, must be interpreted as not precluding the competent customs authorities from accepting an export declaration for agricultural products which was transmitted by fax, where that transmission took place before loading for export transport, where the declaration transmitted contains all the information necessary to enable physical checks to be carried out on the goods exported and the export operation concerned is not vitiated by any fraud or attempted fraud. Such is the case where the goods covered by the export declaration transmitted by fax have arrived in the third country of destination and the original declaration subsequently transmitted is identical to the declaration transmitted by fax. It is for the national court to ascertain whether those conditions are satisfied in the main proceedings.
   
      (1)  OJ C 326, 30.12.2006.