CELEX: 62011CN0562
Language: en
Date: 2011-11-09 00:00:00
Title: Case C-562/11: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 9 November 2011 — Société d’Exportation de Produits Agricoles SA (SEPA) v Hauptzollamt Hamburg-Jonas

11.2.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 39/8
            
         Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 9 November 2011 — Société d’Exportation de Produits Agricoles SA (SEPA) v Hauptzollamt Hamburg-Jonas
   (Case C-562/11)
   2012/C 39/12
   Language of the case: German
   
      Referring court
   
   Bundesfinanzhof
   
      Parties to the main proceedings
   
   
      Applicants: Société d’Exportation de Produits Agricoles SA (SEPA)
   
      Defendant: Hauptzollamt Hamburg-Jonas
   
      Question referred
   
   Must a penalty be imposed on an exporter who makes a request for a refund, providing a correct explanation of the facts relevant to the grant of the export refund, although no right to a refund actually exists in relation to the relevant exportation? (1)
   
   
      (1)  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 No 495/97 of 18 March (OJ 1997 L 77, p. 12)