CELEX: C2007/095/19
Language: en
Date: 2007-04-28 00:00:00
Title: Case C-45/06: Judgment of the Court (Fifth Chamber) of 8 March 2007 (reference for a preliminary ruling from the Finanzgericht des Landes Brandenburg (Germany)) — Campina GmbH & Co., formerly TUFFI Campina emzett GmbH v Hauptzollamt Frankfurt (Oder) (Milk and milk products — Additional levy — Slight delay in observing the time-limit for communication of the summary of statements — Financial penalty — Regulation (EEC) No 536/93 as amended by Regulation (EC) No 1001/98 — Article 3(2), second subparagraph — Regulation (EC) No 1392/2001 — Article 5(3) — Regulation (EC, Euratom) No 2988/95 — Article 2(2), second sentence — Principle of retroactive application of the less severe penalty)

28.4.2007   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 95/12
            
         Judgment of the Court (Fifth Chamber) of 8 March 2007 (reference for a preliminary ruling from the Finanzgericht des Landes Brandenburg (Germany)) — Campina GmbH & Co., formerly TUFFI Campina emzett GmbH v Hauptzollamt Frankfurt (Oder)
   (Case C-45/06) (1)
   
   (Milk and milk products - Additional levy - Slight delay in observing the time-limit for communication of the summary of statements - Financial penalty - Regulation (EEC) No 536/93 as amended by Regulation (EC) No 1001/98 - Article 3(2), second subparagraph - Regulation (EC) No 1392/2001 - Article 5(3) - Regulation (EC, Euratom) No 2988/95 - Article 2(2), second sentence - Principle of retroactive application of the less severe penalty)
   (2007/C 95/19)
   Language of the case: German
   Referring court
   Finanzgericht des Landes Brandenburg
   Parties to the main proceedings
   
      Applicant: Campina GmbH & Co., formerly TUFFI Campina emzett GmbH
   
      Defendant: Hauptzollamt Frankfurt (Oder)
   Re:
   Reference for a preliminary ruling — Finanzgericht des Landes Brandenburg — Validity of the second subparagraph of Article 3(2) of Commission Regulation (EEC) No 536/93 of 9 March 1993 laying down detailed rules on the application of the additional levy on milk and milk products (OJ 1993 L 57, p. 12), as amended by Regulation 1001/98 (OJ 1998 L 142, p. 22) — Penalty for failure to comply with the time-limit for the annual submission of the statements of the individual producers — Slight delay in observing the time-limit — Principle of proportionality
   Operative part of the judgment
   The principle of retroactive application of the more lenient penalty must be respected by national courts when they have to penalise practices which do not comply with rules laid down by Community legislation.
   In the case of a slight delay in observing the deadline such as that at issue in the main proceedings, the system of financial penalties provided for by Article 5(3) of Commission Regulation (EC) No 1392/2001 of 9 July 2001 laying down detailed rules for applying Council Regulation (EEC) No 3950/92 establishing an additional levy on milk and milk products is less severe than that provided for by the first indent of the second subparagraph of Article 3(2) of Commission Regulation (EEC) No 536/93 of 9 March 1993 laying down detailed rules on the application of the additional levy on milk and milk products, as amended by Commission Regulation (EC) No 1001/98 of 13 May 1998.
   
      (1)  OJ C 154, 1.7.2006.