CELEX: C2004/228/47
Language: en
Date: 2004-09-11 00:00:00
Title: Case C-274/04: Reference for a preliminary ruling by the Finanzgericht Hamburg (Finance Court) (Germany) by order of that court of 16 June 2004 in the case of ED & F Man Sugar Ltd against Hauptzollamt Hamburg-Jonas

11.9.2004   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 228/24
            
         Reference for a preliminary ruling by the Finanzgericht Hamburg (Finance Court) (Germany) by order of that court of 16 June 2004 in the case of ED & F Man Sugar Ltd against Hauptzollamt Hamburg-Jonas
   (Case C-274/04)
   (2004/C 228/47)
   Reference has been made to the Court of Justice of the European Communities by order of the Finanzgericht Hamburg (Germany), of 16 June 2004, which was received at the Court Registry on 28 June 2004, for a preliminary ruling in the case of ED & F Man Sugar Ltd against Hauptzollamt Hamburg-Jonas.
   The Finanzgericht Hamburg asks the Court of Justice to give a preliminary ruling on the following questions:
   
               1.
            
            
               In an appeal against a penalty imposed on the basis of the first subparagraph of Article 11(1) of Regulation No 3665/87 (1)are national authorities and courts permitted to examine whether an exporter requested a refund in excess of that applicable if the repayment decision under the first subparagraph of Article 11(3) of Regulation No 3665/87 became final before the penalty decision was issued?
            
         
               2.
            
            
               If the first question is answered in the negative: in an action to challenge a decision imposing a penalty pursuant to the first subparagraph of Article 11(1) of Regulation No 3665/87 in the circumstances set out in this order may it be examined whether an exporter requested an export refund in excess of that applicable in order to give effect to an interpretation of Community law adopted in the meanwhile?
            
         
      (1)  OJ L 351, p. 1.