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European Union
Cargill Deutschland GmbH v Hauptzollamt Krefeld (C-360/18)
Consideration of the question referred
40

Cargill Deutschland GmbH v Hauptzollamt Krefeld (C-360/18)

Judgment of 19 Dec 2019law://eu/cjeu/2018/c-360-18/para_40@2026-11-10

40Second, it is only following the retroactive fixing of new production levies in Regulation No 1360/2013 that the competent national authorities were in a position to determine the exact amount overpaid in respect of those levies by each of the producers concerned.

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

Key facts

Court: Court of Justice · Third Chamber
Case: C-360/18 · ECLI:EU:C:2019:1124
Decided: 19 Dec 2019
Procedure: Preliminary reference · referred by the Finanzgericht Düsseldorf (Finance Court, Düsseldorf, Germany)
Applicant: Cargill Deutschland GmbH
Defendant: Hauptzollamt Krefeld
Rapporteur: L.S. Rossi
Advocate General: E. Sharpston
Bench: 5 judges
A. Prechal, K. Lenaerts, L.S. Rossi, J. Malenovský, F. Biltgen
Language: German
Official: CURIA · EUR-Lex 62018CJ0360

Topics

Common organisation of the markets

History · 1 version

19 Dec 2019Reading

Connections

Cited by 3: Die Länderbahn GmbH and Others v Bundesrepublik Deutschland (C-582/22); I GmbH & Co. KG v Hauptzollamt HZA (C-655/22)6 provisions; SC Valoris SRL v Direcţia Generală Regională a Finanţelor Publice Craiova – Administraţia Judeţeană a Finanţelor Publice Vâlcea and Administraţia Fondului pentru Mediu (C-677/19)
Cites 24: Treaty on the Functioning of the European Union (consolidated 2016); SA des sucreries de Fontaine-le-Dun-Bolbec-Auffay (SAFBA) and Others v Directeur général des douanes et droits indirects and Receveur principal des douanes et droits indirects de Gennevilliers (C-175/07); Council Regulation (EU) No 1360/2013 of 2 December 2013 fixing the production levies in the sugar sector for the 2001/2002, 2002/2003, 2003/2004, 2004/2005 and 2005/2006 marketing years, the coefficient required for calculating the additional levy for the 2001/2002 and 2004/2005 marketing years and the amount to be paid by sugar manufacturers to beet sellers in respect of the difference between the maximum levy and the levy to be charged for the 2002/2003, 2003/2004 and 2005/2006 marketing years; Zuckerfabrik Jülich AG v Hauptzollamt Aachen and Saint Louis Sucre SNC and Others v Directeur général des douanes et droits indirects and Receveur principal des douanes et droits indirects de Gennevilliers (C-5/06); Council Regulation (EU) 2018/264 of 19 February 2018 fixing the production levies and the coefficient for calculating the additional levy in the sugar sector for the 1999/2000 marketing year and fixing the production levies in the sugar sector for the 2000/2001 marketing year; Messer France SAS v Premier ministre and Others (C-103/17); Q-Beef NV v Belgische Staat and Frans Bosschaert v Belgische Staat, Vleesgroothandel Georges Goossens en Zonen NV and Slachthuizen Goossens NV (C-89/10, C-96/10); UB v Generálny riaditeľ Sociálnej poisťovne Bratislava (C-447/18); INEOS Köln GmbH v Bundesrepublik Deutschland (C-572/16); Commission Regulation (EC) No 1775/2004 of 14 October 2004 setting the production levies in the sugar sector for the 2003/04 marketing year; Commission Regulation (EC) No 1762/2003 of 7 October 2003 fixing the production levies in the sugar sector for the 2002/03 marketing year; Raffinerie Tirlemontoise SA v État belge (C-585/15); Commission Regulation (EC) No 1686/2005 of 14 October 2005 setting the production levies and the coefficient for the additional levy in the sugar sector for the 2004/05 marketing year; Evelyn Danqua v Minister for Justice and Equality and Others (C-429/15); Commission Regulation (EC) No 164/2007 of 19 February 2007 fixing the production levies in the sugar sector for the 2005/06 marketing year; Cargill Deutschland GmbH v Hauptzollamt Krefeld (C-360/18); Littlewoods Retail Ltd and Others v Her Majesty’s Commissioners of Revenue and Customs (C-591/10); Caterpillar Financial Services sp. z o.o. v Dyrektor Izby Skarbowej w Warszawie (C-500/16); Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue (C-446/04); Commission Regulation (EC) No 1193/2009 of 3 November 2009 correcting Regulations (EC) No 1762/2003, (EC) No 1775/2004, (EC) No 1686/2005, (EC) No 164/2007 and fixing the production levies in the sugar sector for marketing years 2002/2003, 2003/2004, 2004/2005, 2005/2006; Council Regulation (EC) No 1260/2001 of 19 June 2001 on the common organisation of the markets in the sugar sector; Commission Regulation (EC) No 1837/2002 of 15 October 2002 fixing the production levies and the coefficient for the additional levy in the sugar sector for the marketing year 2001/02; Raffinerie Tirlemontoise SA v Bureau d’intervention et de restitution belge (BIRB) (C-200/06); Zuckerfabrik Jülich AG and Others v Hauptzollamt Aachen and Others (C-113/10, C-147/10, C-234/10)