CELEX: 62014CN0059
Language: en
Date: 2014-02-07 00:00:00
Title: Case C-59/14: Request for a preliminary ruling from the Finanzgericht Hamburg (Germany) lodged on 7 February 2014  — Firma Ernst Kollmer Fleischimport und -export v Hauptzollamt Hamburg-Jonas

12.5.2014   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 142/13
            
         Request for a preliminary ruling from the Finanzgericht Hamburg (Germany) lodged on 7 February 2014 — Firma Ernst Kollmer Fleischimport und -export v Hauptzollamt Hamburg-Jonas
   (Case C-59/14)
   2014/C 142/17
   Language of the case: German
   
      Referring court
   
   Finanzgericht Hamburg
   
      Parties to the main proceedings
   
   
      Applicant: Firma Ernst Kollmer Fleischimport und -export
   
      Defendant: Hauptzollamt Hamburg-Jonas
   
      Questions referred
   
   
               1.
            
            
               In a case where the infringement of a provision of Community law was discovered only after the occurrence of prejudice, does the irregularity which is necessary for the commencement of the limitation period under the first subparagraph of Article 3(1) of Regulation (EC, Euratom) No 2988/95 (1) and which is defined in Article 1(2) of that regulation presuppose, in addition to an act or omission by the economic operator, that the general budget of the European Union or budgets managed by the European Union were prejudiced, so that the limitation period begins to run only after the occurrence of the prejudice, or does the limitation period begin, irrespective of when the prejudice occurs, with the act or omission of the economic operator which constitutes an infringement of a provision of Community law?
            
         
               2.
            
            
               If the reply to the first question is that the limitation period does not begin until the occurrence of the prejudice:
               In connection with a demand for repayment of an export refund which has been definitively granted, is there already prejudice within the meaning of Article 1(2) of Regulation (EC, Euratom) No 2988/95 when an amount equal to the export refund within the meaning of Article 5(1) of Regulation (EEC, Euratom) No 565/80 has been paid to the exporter, without the security under Article 6 of that regulation having already been released, or is there no prejudice until the release of the security or the definitive grant of the export refund?
            
         
      (1)  Council Regulation (EC, Euratom) No 2988/95 of 18 December 1995 on the protection of the European Communities financial interests (OJ 1995 L 312, p. 1).