52On the other hand, as was already apparent from the 25th recital in the preamble to Regulation No 3665/87, no refund is granted if the time-limits for export and for submitting the proof required for obtaining payment of the refund are not complied with. Therefore the Court has held, concerning that regulation, that failure to observe procedural rules laid down in the legislation can lead to the reduction, even the loss, of the rights to an export refund and that this is the case, in particular, when an exporter does not produce the necessary evidence to obtain the export refund until after the expiry of the periods referred to in Articles 47(2) and 48(2) of that regulation, the content of which is, essentially, identical to that of Articles 49(2) and 50(2) of Regulation No 800/1999 (judgment in Laub, C‑428/05, EU:C:2007:368, paragraph 16).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.