Source: All England Reporter
Publisher Citation: [2006] All ER (D) 343 (Oct)
Court: Court of Justice of the European Communities (First Chamber)
Judge:

Judges Jann (President of Chamber), Cunha Rodrigues and Ilesic
Judgment Dates: 26 October 2006

Catchwords

European Community - Customs and excise - Duties - Applicant sugar producer exceeding production quotas - Charge being levied against applicant - Applicant claiming remission of charge - Whether charge falling within definition of import and export duty - Whether charge subject to remission provisions - Council Regulation (EEC) 1430/79, art 13(1) - Council Regulation (EEC) 1785/81, art 26 - Commission Regulation (EEC) 2670/81, art 3.

The Case

In the instant case, where the applicant sugar producer had sought the remission, pursuant to art13 of Council Regulation (EEC) 1430-79 (on the repayment or remission of import or export duties), of charges levied upon it, pursuant to art3 of Commission Regulation (EEC) 2670-81 (laying down detailed implementing rules in respect of sugar production in excess of the quota), the European Court of Justice held that the Court of First Instance had been right to find that the charge was not a charge on imports and exports. Accordingly, the applicant's appeal was dismissed.

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