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European Union
Nowaco Germany GmbH v Hauptzollamt Hamburg-Jonas (C-353/04)
Judgment
The questions referred
Question 2
Question 2(b)
63

Nowaco Germany GmbH v Hauptzollamt Hamburg-Jonas (C-353/04)

Judgment of 7 Sept 2006law://eu/cjeu/2004/c-353-04/para_63@2026-11-12

63Community legislation provides for a sort of cooperation between the exporter and the national customs authority, in order to correctly monitor exports qualifying for refunds.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · First Chamber
Case: C-353/04 · ECLI:EU:C:2006:522
Decided: 7 Sept 2006
Procedure: Preliminary reference · referred by the Bundesfinanzhof (Federal Finance Court) (Germany)
Applicant: Nowaco Germany GmbH
Defendant: Hauptzollamt Hamburg-Jonas
Rapporteur: E. Juhász
Advocate General: P. Léger
Bench: 5 judges
P. Jann, J. N. Cunha Rodrigues, E. Juhász, M. Ilešič, E. Levits
Language: German
Official: CURIA · EUR-Lex 62004CJ0353

Topics

Common organisation of the markets Customs Union and Common Customs Tariff Monetary measures in the field of agriculture

History · 1 version

7 Sept 2006Reading

Connections

Interprets 2: Commission Regulation (EEC) No 1538/91 of 5 June 1991 introducing detailed rules for implementing Regulation (EEC) No 1906/90 on certain marketing standards for poultry; Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code
Cited by 6: Doux SA v Établissement national des produits de l'agriculture et de la mer (FranceAgriMer) (C-141/15)4 provisions; VAEX Varkens- en Veehandel BV v Productschap Vee en Vlees (C-387/13); Greencarrier Freight Services Latvia SIA v Valsts ieņēmumu dienests (C-571/12)2 provisions; Südzucker AG and Others v Hauptzollamt Hamburg-Jonas (C-608/10, C-10/11, C-23/11)2 provisions; Gebr. Stolle GmbH & Co. KG (C-323/10, C-324/10 and C-326/10) and Doux Geflügel GmbH v Hauptzollamt Hamburg-Jonas (C-323/10, C-324/10, C-325/10, C-326/10); European Commission v Portuguese Republic (C-23/10)
Cites 23: The Queen v Commissioners of Customs and Excise, ex parte EMU Tabac SARL, The Man in Black Ltd, John Cunningham (C-296/95); SARPP - Société d'application et de recherches en pharmacologie et phytotherapie SARL v Chambre syndicale des raffineurs et conditionneurs de sucre de France and others (C-241/89); Michel Trojani v Centre public d'aide sociale de Bruxelles (CPAS) (C-456/02); 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; Fleisch-Winter GmbH & Co. KG v Hauptzollamt Hamburg-Jonas (C-309/04); Consorzio per la tutela del formaggio Gorgonzola v Käserei Champignon Hofmeister GmbH & Co. KG and Eduard Bracharz GmbH (C-87/97); 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; Stichting Zuid-Hollandse Milieufederatie and Stichting Natuur en Milieu v College voor de toelating van bestrijdingsmiddelen (C-174/05); Société d'exportation de produits agricoles SA (SEPA) v Hauptzollamt Hamburg-Jonas (C-409/03); Commission Regulation (EEC) No 2891/93 of 21 October 1993 amending Regulation (EEC) No 1538/91 introducing detailed rules for implementing Regulation (EEC) No 1906/90 on certain marketing standards for poultrymeat; Council Regulation (EEC) No 1906/90 of 26 June 1990 on certain marketing standards for poultry; Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code; Regulation (EC) No 82/97 of the European Parliament and of the Council of 19 December 1996 amending Regulation (EEC) No 2913/92 establishing a Community Customs Code; Commission Regulation (EEC) No 1538/91 of 5 June 1991 introducing detailed rules for implementing Regulation (EEC) No 1906/90 on certain marketing standards for poultry; Commission Regulation (EC) No 2221/95 of 20 September 1995 laying down detailed rules for the application of Council Regulation (EEC) No 386/90 as regards physical checks carried out at the time of export of agricultural products qualifying for refunds; Claus W. Muras v Hauptzollamt Hamburg Jonas (12/73); Verband Sozialer Wettbewerb eV v Clinique Laboratoires SNC and Estée Lauder Cosmetics GmbH (C-315/92); Council Regulation (EEC) No 386/90 of 12 February 1990 on the monitoring carried out at the time of export of agricultural products receiving refunds or other amounts; Regulation No 1041/67/EEC of the Commission of 21 December 1967 on detailed rules for the application of export refunds on products subject to a single price system; Commission Regulation (EC) No 1000/96 of 4 June 1996 amending Regulation (EEC) No 1538/91 introducing detailed rules for implementing Council Regulation (EEC) No 1906/90 on certain marketing standards for poultry; Council Regulation (EC) No 163/94 of 24 January 1994 amending Regulation (EEC) No 386/90 on the monitoring carried out at the time of export of agricultural products receiving refunds or other amounts; Marianne Wörsdorfer, née Koschniske, v Raad van Arbeid (9/79); Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code