Südzucker AG and Others v Hauptzollamt Hamburg-Jonas (C-608/10, C-10/11, C-23/11)

Judgment of 12 Jul 2012

law://eu/cjeu/2010/c-608-10/para_50@2026-11-13

50It is, however, necessary to add in that regard that the mere fact that the goods, at the time when the request for revision of the export declaration is submitted, have already left the territory of the European Union, and that a physical check of those goods prior to their being exported has therefore become impossible, does not allow the conclusion to be drawn that revision of the export declaration in question is not possible. Although it is necessary, in principle, as has been stated in paragraph 43 of the present judgment, that physical checks should be carried out on a portion of the goods which are exported outside of the European Union in order that the objectives of the European Union legislation on export refunds may be fulfilled, the absence of such a check in a specific case does not necessarily prevent those objectives from being none the less fulfilled, taking account of the particular circumstances of that case.

Südzucker AG and Others v Hauptzollamt Hamburg-Jonas (C-608/10, C-10/11, C-23/11)

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