CELEX: C2007/211/31
Language: en
Date: 2007-09-08 00:00:00
Title: Case C-281/07: Reference for a preliminary ruling from the Bundesfinanzhof (Germany), lodged on 13 June 2007 — Bayerische Hypotheken- und Vereinsbank AG v Hauptzollamt Hamburg-Jonas

8.9.2007   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 211/16
            
         Reference for a preliminary ruling from the Bundesfinanzhof (Germany), lodged on 13 June 2007 — Bayerische Hypotheken- und Vereinsbank AG v Hauptzollamt Hamburg-Jonas
   (Case C-281/07)
   (2007/C 211/31)
   Language of the case: German
   Referring court
   Bundesfinanzhof
   Parties to the main proceedings
   
      Applicant: Bayerische Hypotheken- und Vereinsbank AG
   
      Defendant: Hauptzollamt Hamburg-Jonas
   Questions referred
   
               1.
            
            
               Must the first sentence of the first subparagraph of Article 3(1) of Council Regulation (EC, Euratom) No 2988/95 of 18 December 1995 on the protection of the European Communities' financial interests (1) be applied to a claim for recovery of an export refund wrongly granted to an exporter, even if the latter did not commit an irregularity?
            
         If this question is to be answered in the affirmative:
   
               2.
            
            
               Must this provision be applied mutatis mutandis to a claim for recovery of such benefits from the party to which the exporter has assigned its claim to the export refund?
            
         
      (1)  OJ 1995 L 312, p. 1.