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9.4.2011 |
EN |
Official Journal of the European Union |
C 113/2 |
Reference for a preliminary ruling from the Finanzgericht Hamburg (Germany) lodged on 24 December 2010 — Südzucker AG v Hauptzollamt Hamburg-Jonas
(Case C-608/10)
2011/C 113/02
Language of the case: German
Referring court
Finanzgericht Hamburg
Parties to the main proceedings
Applicant: Südzucker AG
Defendant: Hauptzollamt Hamburg-Jonas
Questions referred
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1. |
Is the holder of an export licence entitled to an export refund (Article 5(7) of Regulation No 800/1999) (1) only if he is registered as exporter in box 2 of the export declaration lodged with the competent customs office? |
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2. |
If the answer to the first question is in the affirmative: Does Article 78(1) and (3) of the Customs Code (2) allow post-clearance revision of the export declaration in order to change the exporter in box 2 of the export declaration, and are the customs authorities obliged in a case such as that in the main proceedings to regularise the situation and to grant the export refund? |
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3. |
If the answer to the second question is in the affirmative: Can the customs authorities directly regularise the situation described in Article 78(3) of the Customs Code in such a way that the exporter can be granted the export refund, without the need for prior correction of the export declaration? |
(1) 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.
(2) Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, OJ 1992 L 302, p. 1.