9.4.2011

Official Journal of the European Union

C 113/2

(Case C-608/10)

2011/C 113/02

Language of the case: German

Referring court

Parties to the main proceedings

Applicant: Südzucker AG

Defendant: Hauptzollamt Hamburg-Jonas

Questions referred

1.Is the holder of an export licence entitled to an export refund (Article 5(7) of Regulation No 800/1999) only if he is registered as exporter in box 2 of the export declaration lodged with the competent customs office?

2.If the answer to the first question is in the affirmative: Does Article 78(1) and (3) of the Customs Code 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?

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?

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.

Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, OJ 1992 L 302, p. 1.