CELEX: C1998/072/06
Language: en
Date: 1998-03-07 00:00:00
Title: JUDGMENT OF THE COURT (Fifth Chamber) of 29 January 1998 in Case C-161/96 (reference for a preliminary ruling from the Bundesfinanzhof): Südzucker Mannheim/Ochsenfurt AG v. Hauptzollamt Mannheim (Common organisation of the markets in the sugar sector - Failure to complete the customs formalities for export from the Community - Consequences - Principle of proportionality)

C 72/4               EN                   Official Journal of the European Communities                                       7.3.98
              JUDGMENT OF THE COURT                                                 JUDGMENT OF THE COURT
                        (Fifth Chamber)                                                      (Fifth Chamber)
                     of 29 January 1998                                                    of 29 January 1998
in Case C-161/96 (reference for a preliminary ruling from
                                                                     in Case C-315/96 (reference for a preliminary ruling from
the Bundesfinanzhof): Südzucker Mannheim/Ochsenfurt
                                                                     the Finanzgericht Hamburg): Lopex Export GmbH v.
             AG v. Hauptzollamt Mannheim (1)
                                                                                    Hauptzollamt Hamburg-Jonas (1)
(Common organisation of the markets in the sugar sector
Ð Failure to complete the customs formalities for export             (Customs duty Ð Classification of goods Ð Regulation
from the Community Ð Consequences Ð Principle of                     amending classification Ð Binding tariff information
                        proportionality)                                              issued previously Ð Validity)
                          (98/C 72/06)                                                         (98/C 72/07)
               (Language of the case: German)
                                                                                    (Language of the case: German)
  (Provisional translation; the definitive translation will be
         published in the European Court Reports)
                                                                       (Provisional translation; the definitive translation will be
                                                                               published in the European Court Reports)
In Case C-161/96: reference to the Court under Article 177
of the EC Treaty from the Bundesfinanzhof (Federal
Finance Court), for a preliminary ruling in the proceedings          In Case C-315/96: reference to the Court under Article 177
pending before that court between Südzucker Mannheim/                of the EC Treaty from the Finanzgericht Hamburg
Ochsenfurt AG and Hauptzollamt Mannheim Ð on the                     (Germany), for a preliminary ruling in the proceedings
validity of Commission Regulation (EEC) No 2670/81 of                pending before that court between Lopex Export GmbH
14 September 1981 laying down detailed implementing                  and Hauptzollamt Hamburg-Jonas Ð on the validity of
rules in respect of sugar production in excess of the quota          the first indent of the first paragraph of Article 13 of
(OJ L 262, 16.9.1989, p. 14), read in conjunction with               Council Regulation (EEC) No 1715/90 of 20 June 1990
Commission Regulation (EEC) No 3183/80 of 3 December                 on the information provided by the customs authorities of
1980 laying down common detailed rules for the                       the Member States concerning the classification of goods
application of the system of import and export licences              in the Customs Nomenclature (OJ L 160, 26.6.1990, p. 1)
and advance fixing certificates for agricultural products            and, if it is declared invalid, on the consequences of such
(OJ L 338, 13.12.1980, p. 1) Ð the Court (Fifth                      invalidity Ð the Court (Fifth Chamber), composed of: C.
Chamber), composed of: C. Gulmann, President of the                  Gulmann (Rapporteur), President of the Chamber, J. C.
Chamber, J. C. Moitinho de Almeida (Rapporteur),                     Moitinho de Almeida, D. A. O. Edward, J.-P. Puissochet
D. A. O. Edward, P. Jann and L. Sevón, Judges; P. LeÂger,            and P. Jann, Judges; P. LeÂger, Advocate General; H. A.
Advocate General; H. A. Rühl, Principal Administrator,               Rühl, Principal Administrator, for the Registrar, has given
for the Registrar, has given a judgment on 29 January                a judgment on 29 January 1998, in which it has ruled:
1998, in which it has ruled:
Consideration of the question referred has not revealed              Consideration of the first indent of the first paragraph of
any factor of such a kind as to affect the validity of               Article 13 of Council Regulation (EEC) No 1715/90 of
Commission Regulation (EEC) No 2670/81 of                            20 June 1990 on the information provided by the customs
14 September 1981 laying down detailed implementing                  authorities of the Member States concerning the
rules in respect of sugar production in excess of the quota,         classification of goods in the Customs Nomenclature, in
read in conjunction with Commission Regulation (EEC)                 the light of the principle of the protection of legitimate
No 3183/80 of 3 December 1980 laying down common                     expectations and the principle of legal certainty, has not
detailed rules for the application of the system of import           disclosed the existence of any factors of such a kind as to
and export licences and advance fixing certificates for              affect its validity.
agricultural products.
                                                                     (1) OJ C 336, 9.11.1996.
(1) OJ C 197, 6.7.1996.