Dominikanerinnen-Kloster Altenhohenau v Hauptzollamt Rosenheim.
Date: 1995-11-23
13 It is clear from the wording of Article 12(h) of Regulation No 857/84, read in conjunction with Article 12(c), that there is direct sale to consumption whenever milk is sold by the producer to a third party without going through an undertaking treating or processing milk. Hence direct sale to consumption, within the meaning of Article 12(h) of Regulation No 857/84, requires only a transfer of milk, for consideration, from the producer to a third party, the mode of payment being immaterial.
15 That interpretation of the definition of direct sale in Article 12(h) of Regulation No 857/84 is in harmony with the purpose of the additional milk levy scheme. The Court has consistently held that the scheme seeks to re-establish, by limiting milk production, the balance between supply and demand in the milk market, which is characterized by structural surpluses (see in particular Case 84/87 Erpelding [1988] ECR 2647, at paragraph 26). That purpose can only be achieved if all production entering the commercial circuit in one way or another and thus influencing supply and demand is taken into account.
26 It should, first, be recalled that in Case C-290/91 Peter v Hauptzollamt Regensburg [1993] ECR I-2981, the Court held (at paragraph 8) that "according to the general principles on which the Community is based and which govern the relations between the Community and the Member States, it is for the Member States, by virtue of Article 5 of the Treaty, to ensure that Community regulations are implemented within their territory. In so far as Community law, including its general principles, does not include common rules to this effect, the national authorities when implementing Community regulations act in accordance with the procedural and substantive rules of their own national law; however, these national rules must be reconciled with the need to apply Community law uniformly so as to avoid unequal treatment of producers and traders. Furthermore, such rules must not have the effect of making it virtually impossible to implement Community regulations (see the judgment in Joined Cases 205/82 to 215/82 Deutsche Milch-Kontor v Germany [1983] ECR 2633, at paragraphs 17 and 19).
27 In application of that case-law, it must be held that Community law recognizes the concept of excusable error, which permits restoration to the status quo ante if the error committed as regards time-limits is excusable (for the most recent cases see the judgment of the Court of First Instance in Case T-514/93 Cobrecaf v Commission [1995] ECR II-0000, at paragraph 40, and that of the Court of Justice in Case C-195/91 P Bayer v Commission [1994] ECR I-5619, at paragraph 26). That concept applies in exceptional circumstances in which, in particular, the conduct of the institution concerned has been, either alone or to a decisive extent, such as to give rise to understandable confusion on the part of the party concerned. However, that rule has only been applied in areas of Community law ° such as the European civil service or competition ° in which implementation of Community rules was a matter for the Community institutions alone.
29 The Peter judgment cited above indicates, however, that restoration to the status quo ante is nevertheless subject to two conditions in order to reduce the differences between Member States' laws when applying the Community rules and thus to ensure uniformity in the implementation of the levy scheme. The first of those conditions is that application of the principle must not undermine the purposes of the milk quota scheme introduced by Regulation No 856/84.