Hauptzollamt Koblenz v Kurt und Thomas Etling in GbR and Hauptzollamt Oldenburg v Theodor Aissen and Hermann Rohaan (C-230/09, C-231/09)

Judgment of 5 May 2011

law://eu/cjeu/2009/c-230-09/para_53@2026-11-13

53It should next be noted that the operation of reallocating the unused part of the national reference quantity allocated to deliveries and the operation of establishing the contribution of producers to payment of the levy due constitute two distinct operations, even if they are linked, in so far as the first is an optional precursor of the second and affects the result of the latter.

Hauptzollamt Koblenz v Kurt und Thomas Etling in GbR and Hauptzollamt Oldenburg v Theodor Aissen and Hermann Rohaan (C-230/09, C-231/09)

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