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11.6.2005 |
EN |
Official Journal of the European Union |
C 143/16 |
Reference for a preliminary ruling from the Finanzgericht Hamburg by order of that court of 2 March 2005 in Heinrich Schulze GmbH & Co. KG i.L represented by the liquidator, Ravensberger Honig GmbH v Hauptzollamt Hamburg-Jonas
(Case C-120/05)
(2005/C 143/23)
Language of the case: German
Reference has been made to the Court of Justice of the European Communities by order of the Finanzgericht Hamburg (Hamburg Finance Court) (Germany) of 2 March 2005, received at the Court Registry on 15 March 2005, for a preliminary ruling in the proceedings between Heinrich Schulze GmbH & Co. KG i.L represented by the liquidator, Ravensberger Honig GmbH and Hauptzollamt Hamburg-Jonas, on the following questions:
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Can the documentary evidence provided for in the third subparagraph of Article 7(1) of Commission Regulation (EC) No 1222/94 (1) of 30 May 1994 be disregarded and the exporter permitted to adduce evidence as to the products actually used in the manufacture of the exported goods by means of other types of evidence if the exporter cannot (is no longer able to) adduce the documents relating to production by reason of force majeure? |
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Does the incidence of force majeure also lead to a reduction in the standard of proof in the sense that the exporter merely has to produce prima facie evidence of or plausibly demonstrate the products actually used in the manufacture of the exported goods? |
(1) OJ L 136, p. 5.