CELEX: 62010CN0392
Language: en
Date: 2010-08-04 00:00:00
Title: Case C-392/10: Reference for a preliminary ruling from the Finanzgericht Hamburg (Germany) lodged on 4 August 2010 — Suiker Unie GmbH — Zuckerfabrik Anklam v Hauptzollamt Hamburg-Jonas

23.10.2010   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 288/21
            
         
      Reference for a preliminary ruling from the Finanzgericht Hamburg (Germany) lodged on 4 August 2010 — Suiker Unie GmbH — Zuckerfabrik Anklam v Hauptzollamt Hamburg-Jonas
      (Case C-392/10)
      ()
      (2010/C 288/36)
      Language of the case: German
      
         Referring court
      
      Finanzgericht Hamburg
      
         Parties to the main proceedings
      
      
         Applicants: Suiker Unie GmbH — Zuckerfabrik Anklam
      
         Defendants: Hauptzollamt Hamburg-Jonas
      
         Question referred
      
      Is the condition for receipt of a differentiated refund established in Article 15(1) in conjunction with Article 15(3) 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), that is, completion of the customs import formalities, satisfied, when in the third country of destination following release for inward processing without collection of import duties the product undergoes a substantial processing or working within the meaning of Article 24 of Council Regulation (EC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1, as amended) and the product resulting from that processing or working is exported to a third country?