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(Case C-99/12)(Request for a preliminary ruling - Agriculture - Common organisation of the markets - Regulation (EEC) No 3665/87 - Export refunds - Misappropriation of goods intended for export - Exporter’s obligation to reimburse refunds - Failure of the competent authorities to provide information regarding the reliability of a contractor who is suspected of fraud - Force majeure - Absence)
2013/C 260/20
Language of the case: French
Applicant: Eurofit SA
Defendant: Bureau d’intervention et de restitution belge (BIRB)
REQUEST for a preliminary ruling — Tribunal de première instance de Bruxelles — Interpretation of Commission Regulation (EEC) No 3665/87 of 27 November 1987 laying down common detailed rules for the application of the system of export refunds on agricultural products (OJ L 351, p. 1) — Exporter's obligation to reimburse refunds in the event of misappropriation of goods — Failure of the competent authorities to provide requested information or communication of erroneous information to the exporter, constituting a case of force majeure within the meaning of the Regulation
The failure by the competent customs authorities to inform the exporter of the existence of a likelihood of fraud committed by the exporter’s contractor does not constitute a case of force majeure for the purposes of Commission Regulation (EEC) No 3665/87 of 27 November 1987 laying down common detailed rules for the application of the system of export refunds on agricultural products, as amended by Commission Regulation (EC) No 2945/94 of 2 December 1994, and, in particular, the first indent of the third subparagraph of Article 11(1) thereof. While such a failure is liable to constitute an exceptional case within the meaning of the second indent of the third subparagraph of Article 11(1) of Regulation No 3665/87, as amended by Regulation No 2945/94, it cannot, however, release that exporter from its obligation to reimburse export refunds unduly received, that exporter being exempted only from having to pay sanctions due under that article.
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(1) OJ C 138, 12.5.2012.