CELEX: C2000/335/14
Language: en
Date: 2000-11-25 00:00:00
Title: Judgment of the Court (Fifth Chamber) of 21 September 2000 in Joined Cases C-441/98 and C-442/98 (reference for a preliminary ruling from the Diikitiko Protodikio, Thessaloniki): Kapniki Mikhailidis AE v Idrima Kinonikon Asphaliseon (IKA) (Charges having equivalent effect — Tobacco exports — Levy imposed for the benefit of a social fund)

C 335/8                   EN                     Official Journal of the European Communities                                        25.11.2000
                   JUDGMENT OF THE COURT                                          to other persons and to prevent him from adducing evidence in
                                                                                  order to refute any allegation that the charges have been passed
                                                                                  on.
                            (Fifth Chamber)
                       of 21 September 2000                                 (1) OJ C 33 of 6.2.1999.
in Joined Cases C-441/98 and C-442/98 (reference for a
preliminary ruling from the Diikitiko Protodikio, Thessa-
loniki): Kapniki Mikhailidis AE v Idrima Kinonikon
                         Asphaliseon (IKA) (1)
(Charges having equivalent effect — Tobacco exports —
         Levy imposed for the benefit of a social fund)
                                                                                              JUDGMENT OF THE COURT
                            (2000/C 335/14)
                                                                                                       (Fifth Chamber)
                      (Language of the case: Greek)                                                of 21 September 2000
(Provisional translation; the definitive translation will be published      in Case C-462/98 P: Mediocurso — Estabelecimento de
                     in the European Court Reports)                         Ensino Particular Ld.a Commission of the European Com-
                                                                                                          munities (1)
In Joined Cases C-441/98 and C-442/98: reference to the
Court under Article 177 of the EC Treaty (now Article 234                   (Appeal — European Social Fund — Training programmes
EC) from the Diikitiko Protodikio (Administrative Court of                  — Reduction of financial assistance — Rights of defence —
First Instance), Thessaloniki, Greece, for a preliminary ruling                                       Right to be heard)
in the proceedings pending before that court between Kapniki
Mikhailidis AE and Idrima Kinonikon Asphaliseon (IKA) — on                                             (2000/C 335/15)
the interpretation of Articles 9 and 12 of the EC Treaty (now,
after amendment, Articles 23 EC and 25 EC) and Article 16 of
the EC Treaty (repealed by the Treaty of Amsterdam) in respect
of charges having equivalent effect to customs duties and the                                 (Language of the case: Portuguese)
conditions in which a charge collected in breach of Community
law may be refunded — the Court (Fifth Chamber), composed
of: D.A.O. Edward, President of the Chamber, P.J.G. Kapteyn                 (Provisional translation; the definitive translation will be published
(Rapporteur), P. Jann, H. Ragnemalm and M. Wathelet, Judges;                                    in the European Court Reports)
N. Fennelly, Advocate General; L. Hewlett, Administrator, for
the Registrar, has given a judgment on 21 September 2000, in
which it has ruled:                                                         In Case C-462/98 P: Mediocurso — Estabelecimento de Ensino
                                                                            Particular Ld.a established in Lisbon (Portugal), represented by
1.    An ad valorem charge on exported tobacco products, which is           C. Botelho Moniz, of the Lisbon Bar, with an address for
      not levied either on the same tobacco products when they are          service in Luxembourg at the Chambers of A. May, 398 Route
      sold on the domestic market or on those imported from another         d’Esch — appeal against the judgment of the Court of First
      Member State, cannot escape, by reason of its social objective,       Instance of the European Communities (Third Chamber) in
      classification as a charge having equivalent effect to a customs      Joined Cases T-180/96 and T-181/96 Mediocurso v Com-
      duty on exports that is incompatible with Articles 9 and 12 of        mission [1998] ECR II-3477, seeking to have that judgment
      the EC Treaty (now, after amendment, Articles 23 EC and 25            set aside, the other party to be proceedings being: Commission
      EC) and Article 16 of the EC Treaty (repealed by the Treaty of        of the European Communities, (Agent: M.T. Figueira and
      Amsterdam), unless the allegedly comparable charge levied on          K. Simonsson) — the Court (Fifth Chamber), composed of:
      domestic products is applied at the same rate, at the same            D.A.O. Edward, President of the Chamber, L. Sevón, P. Jann,
      marketing stage and on the basis of a chargeable event which is       H. Ragnemalm (Rapporteur) and M. Wathelet, Judges;
      identical to that giving rise to a charge on exports of the kind      J. Mischo, Advocate General; R. Grass, for the Registrar, has
      introduced by Greek Law No 2348/1953.                                 given a judgment on 21 September 2000, in which it:
2.    Although Community law does not preclude a Member State               1.    Sets aside the judgment of the Court of First Instance of the
      from refusing repayment of charges levied in breach of its                  European Communities of 15 September 1998 in Joined Cases
      provisions where it is established that repayment would entail              T-180/96 and T-181/96 Mediocurso v Commission with the
      unjust enrichment, it does preclude any presumption or rule of              exception of paragraph 2 of the operative part which partially
      evidence intended to shift to the trader concerned the burden of            upheld the action by Mediocurso — Estabelecimento de Ensino
      proving that the charges unduly paid have not been passed on                Particular Ld.a in Case T-180/96;