Judgment_paragraph 51 · Emsland-Stärke GmbH v Hauptzollamt Hamburg-Jonas (C-110/99)

51In that regard, it is clear from the case-law of the Court that the scope of Community regulations must in no case be extended to cover abuses on the part of a trader {Cremer, cited above, paragraph 21). The Court has also held that the fact that importation and re-exportation operations were not realised as bona fide commercial transactions but only in order wrongfully to benefit from the grant of monetary compensatory amounts, may preclude the application of positive monetary compensatory amounts {General Milk Products, cited above, paragraph 21).

Emsland-Stärke GmbH v Hauptzollamt Hamburg-Jonas (C-110/99)

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