CELEX: C2006/143/32
Language: en
Date: 2006-06-17 00:00:00
Title: Case C-27/05: Judgment of the Court (First Chamber) of  27 April 2006  (reference for a preliminary ruling from the Finanzgericht Hamburg) — Elfering Export GmbH v Hauptzollamt Hamburg-Jonas (Export refunds — Material condition — Regulation (EC) No 800/1999 — Beef and veal — Absence of proof as to the origin of the products — Applicability of penalties)

17.6.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 143/18
            
         Judgment of the Court (First Chamber) of 27 April 2006 (reference for a preliminary ruling from the Finanzgericht Hamburg) — Elfering Export GmbH v Hauptzollamt Hamburg-Jonas
   (Case C-27/05) (1)
   
   (Export refunds - Material condition - Regulation (EC) No 800/1999 - Beef and veal - Absence of proof as to the origin of the products - Applicability of penalties)
   (2006/C 143/32)
   Language of the case: German
   Referring court
   Finanzgericht Hamburg (Germany)
   Parties to the main proceedings
   
      Applicant: Elfering Export GmbH
   
      Defendant: Hauptzollamt Hamburg-Jonas
   Re:
   Reference for a preliminary ruling — Finanzgericht Hamburg — Interpretation of Articles 5(4) and 51(2) of Commission Regulation (EC) No 800/1999 of 15 April 1999 laying down common detailed rules for the application of the system of export refunds on agricultural products (OJ 1999 L 102, p. 11) — Indication, in the export declaration, that the products are of Community origin — Lack of proof of the products' origin — Applicability of penalties
   Operative part of the judgment
   The declaration made in an export declaration that the product in respect of which a refund is sought is of Community origin is information to which a penalty may attach under Article 51(2) of Commission Regulation (EC) No 800/1999 of 15 April 1999 laying down common detailed rules for the application of the system of export refunds on agricultural products in conjunction with Article 5(4) thereof.
   
      (1)  OJ C 82, 02.04.2005.