CELEX: 62018CA0360
Language: en
Date: 2019-12-19 00:00:00
Title: Case C-360/18: Judgment of the Court (Third Chamber) of 19 December 2019 (request for a preliminary ruling from the Finanzgericht Düsseldorf — Germany) — Cargill Deutschland GmbH v Hauptzollamt Krefeld (Reference for a preliminary ruling — Regulation (EU) No 1360/2013 — Agriculture — Common organisation of the markets — Sugar sector — Production levy — Effectiveness — Right to reimbursement of sums unduly paid — Applicability of national rules on limitation periods — Principle of effectiveness)

24.2.2020   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 61/5
            
         
      Judgment of the Court (Third Chamber) of 19 December 2019 (request for a preliminary ruling from the Finanzgericht Düsseldorf — Germany) — Cargill Deutschland GmbH v Hauptzollamt Krefeld
      (Case C-360/18) (1)
      
      (Reference for a preliminary ruling - Regulation (EU) No 1360/2013 - Agriculture - Common organisation of the markets - Sugar sector - Production levy - Effectiveness - Right to reimbursement of sums unduly paid - Applicability of national rules on limitation periods - Principle of effectiveness)
      (2020/C 61/06)
      Language of the case: German
      
         Referring court
      
      Finanzgericht Düsseldorf
      
         Parties to the main proceedings
      
      
         Applicant: Cargill Deutschland GmbH
      
         Defendant: Hauptzollamt Krefeld
      
         Operative part of the judgment
      
      Council Regulation (EU) No 1360/2013 of 2 December 2013 fixing the production levies in the sugar sector for the 2001/2002, 2002/2003, 2003/2004, 2004/2005 and 2005/2006 marketing years, the coefficient required for calculating the additional levy for the 2001/2002 and 2004/2005 marketing years and the amount to be paid by sugar manufacturers to beet sellers in respect of the difference between the maximum levy and the levy to be charged for the 2002/2003, 2003/2004 and 2005/2006 marketing years must be interpreted as:
      
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                  meaning that the sums unduly paid by economic operators by way of those production levies must be reimbursed under national law, in particular within the limitation periods provided for by that law, in compliance with the principles of equivalence and effectiveness; and as
               
            
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                  precluding national rules which, as interpreted by the competent courts, provide that the applicable limitation period during which reimbursement of unduly paid sugar production levies may be requested expired before that regulation entered into force, making it practically impossible to exercise the right, conferred on those economic operators by the EU legal order, to obtain reimbursement of those levies for the marketing years covered by that regulation.
               
            
         (1)  OJ C 328, 17.9.2018.