Judgment_paragraph 43 · Société Pipeline Méditerranée et Rhône (SPMR) v Administration des douanes et droits indirects and Direction nationale du renseignement et des enquêtes douanières (DNRED) (C-314/06)

43Moreover, since the exemption provided for such natural losses is separate from that provided for by the first sentence of Article 14(1) Directive 92/12 for losses which are attributable to ‘fortuitous events’ or ‘force majeure’, the first exemption cannot be interpreted broadly so as to cover situations where the conditions for claiming that exemption are not actually fulfilled.