CELEX: 62011CA0562
Language: en
Date: 2012-12-06 00:00:00
Title: Case C-562/11: Judgment of the Court (Fifth Chamber) of 6 December 2012 (reference for a preliminary ruling from the Bundesfinanzhof — Germany) — Société d’Exportation de Produits Agricoles SA (SEPA) v Hauptzollamt Hamburg-Jonas (Agriculture — Regulation (EEC) No 3665/87 — Article 11 — Export refunds — Request for a refund in respect of exported goods which do not confer entitlement to a refund — Administrative penalty)

26.1.2013   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 26/14
            
         Judgment of the Court (Fifth Chamber) of 6 December 2012 (reference for a preliminary ruling from the Bundesfinanzhof — Germany) — Société d’Exportation de Produits Agricoles SA (SEPA) v Hauptzollamt Hamburg-Jonas
   (Case C-562/11) (1)
   
   (Agriculture - Regulation (EEC) No 3665/87 - Article 11 - Export refunds - Request for a refund in respect of exported goods which do not confer entitlement to a refund - Administrative penalty)
   2013/C 26/25
   Language of the case: German
   
      Referring court
   
   Bundesfinanzhof
   
      Parties to the main proceedings
   
   
      Appellant on a point of law: Société d’Exportation de Produits Agricoles SA (SEPA)
   
      Respondent on a point of law: Hauptzollamt Hamburg-Jonas
   
      Re:
   
   Reference for a preliminary ruling — Bundesfinanzhof — Interpretation of Commission Regulation (EEC) No 3665/87 of 27 November 1987 laying down common detailed rules for the application of the system of export refunds on agricultural products (OJ 1987 L 351, p. 1) as amended by Commission Regulation (EC) No 495/97 of 18 March 1997 (OJ 1997 L 77, p. 12), in particular Article 11(1) thereof — Request for an export refund in a situation in which no refund is provided for — Whether a penalty may be imposed on the person making the request
   
      Operative part of the judgment
   
   Article 11(1) of Commission Regulation (EEC) No 3665/87 of 27 November 1987 laying down common detailed rules for the application of the system of export refunds on agricultural products, as amended by Commission Regulation (EC) No 2945/94 of 2 December 1994 and by Commission Regulation (EC) No 495/97 of 18 March 1997, must be interpreted as meaning that, subject to the exemptions laid down in the third subparagraph of Article 11(1), the reduction referred to in point (a) of the first subparagraph of Article 11(1) must be applied, inter alia, in the case where it turns out that the goods for export in respect of which a refund was requested were not of sound and fair marketable quality, notwithstanding the fact that the exporter acted in good faith and correctly described the nature and origin of those goods.
   
      (1)  OJ C 39, 11.02.2012.