||All England Reporter
|| All ER (D) 156 (Apr)
||Court of Justice of the European Communities (First Chamber)
Judges Jann (President of the Chamber), Colneric, Cunha Rodrigues, Juhász (Rapporteur) and Levits
||14 April 2005
Agriculture - Common agricultural policy - Agricultural products - Export refunds - Legislation providing for penalty in respect of false declarations - Misdeclaration - Sanction - Commission Regulation (EEC) 3665/87, art 11(1).
The first and second subparagraphs of art11(1) of Commission Regulation (EEC) 3665-87 (laying down common detailed rules for the application of the system of export refunds on agricultural products) was to be interpreted as meaning that wrong information contained in a document referred to in art3(5) of that regulation, ie the export declaration or another document used for export, and capable of leading to a refund in excess of the refund applicable, gave rise to the imposition of the sanction prescribed by art11. That rule applied even if, in connection with the application for payment referred to in art47 of the regulation, it was expressly stated that payment of the export refund was not sought for certain products covered by that document.
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