CELEX: C2005/217/28
Language: en
Date: 2005-09-03 00:00:00
Title: Judgment of the Court (Third Chamber) of 21 July 2005 in Case C-515/03: (Reference for a preliminary ruling, Finanzgericht Hamburg) in Eichsfelder Schlachtbetrieb GmbH v Hauptzollamt Hamburg-Jonas (Agriculture — Common organisation of the markets — Export refunds — Conditions for granting them — Import of the product into the non-member country of destination — Meaning — Customs formalities for release for consumption in the non-member country — Substantial processing or working — Reimportation into the Community — Abuse of law)

3.9.2005   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 217/15
            
         
      JUDGMENT OF THE COURT
   
   (Third Chamber)
   of 21 July 2005
   in Case C-515/03: (Reference for a preliminary ruling, Finanzgericht Hamburg) in Eichsfelder Schlachtbetrieb GmbH v Hauptzollamt Hamburg-Jonas (1)
   
   (Agriculture - Common organisation of the markets - Export refunds - Conditions for granting them - Import of the product into the non-member country of destination - Meaning - Customs formalities for release for consumption in the non-member country - Substantial processing or working - Reimportation into the Community - Abuse of law)
   (2005/C 217/28)
   Language of the case: German
   In Case C-515/03: reference for a preliminary ruling under Article 234 EC from the Finanzgericht Hamburg (Germany), made by decision of 12 November 2003, received at the Court on 9 December 2003, in the proceedings between Eichsfelder Schlachtbetrieb GmbH and Hauptzollamt Hamburg-Jonas — the Court (Third Chamber), composed of A. Rosas, President of the Chamber, J.-P. Puissochet (Rapporteur), S. von Bahr, J. Malenovský and U. Lõhmus, Judges; D. Ruiz-Jarabo Colomer, Advocate General; K. Sztranc, Administrator, for the Registrar, gave a judgment on 21 July 2005, in which it ruled:
   The condition for obtaining a differentiated export refund laid down in Article 17(3) of 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, as amended by Commission Regulation (EC) No 1384/95 of 19 June 1995, as regards in particular the adjustments necessary for the implementation of the Uruguay Round Agreement on Agriculture, namely clearance through customs for release of the product concerned for consumption in the non-member country of destination, is fulfilled where that product, on which import duties were paid in that country, undergoes substantial processing or working there within the meaning of Article 24 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, even if the product deriving from such processing or working is then re-exported to the Community, with reimbursement of the duties levied in that country and payment of customs import duties in the Community.
   In those circumstances, reimbursement of the export refund may nevertheless be required if the national court considers that evidence of an abusive practice on the part of the exporter has been produced, in accordance with the rules of national law.
   
      (1)  OJ C 59 of 06.03.2004.