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8.9.2007 |
EN |
Official Journal of the European Union |
C 211/16 |
Reference for a preliminary ruling from the Bundesfinanzhof (Germany), lodged on 13 June 2007 — Bayerische Hypotheken- und Vereinsbank AG v Hauptzollamt Hamburg-Jonas
(Case C-281/07)
(2007/C 211/31)
Language of the case: German
Referring court
Bundesfinanzhof
Parties to the main proceedings
Applicant: Bayerische Hypotheken- und Vereinsbank AG
Defendant: Hauptzollamt Hamburg-Jonas
Questions referred
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1. |
Must the first sentence of the first subparagraph of Article 3(1) of Council Regulation (EC, Euratom) No 2988/95 of 18 December 1995 on the protection of the European Communities' financial interests (1) be applied to a claim for recovery of an export refund wrongly granted to an exporter, even if the latter did not commit an irregularity? |
If this question is to be answered in the affirmative:
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2. |
Must this provision be applied mutatis mutandis to a claim for recovery of such benefits from the party to which the exporter has assigned its claim to the export refund? |