Belgian State v Suiker Export NV. (Agriculture) [1992] EUECJ C-284/91 (27 October 1992)

Belgian State v Suiker Export NV. (Agriculture) [1992] EUECJ C-284/91 (27 October 1992)

Article 15 of Regulation (EEC) No 3330/74 does not require payment of import levy on stolen goods of domestic origin under T 1 regime if export refunds have been repaid.

Citation
[1992] EUECJ C-284/91
Parties
Referring Court: Rechtbank van Eerste Aanleg te Antwerpen; Intervener: Commission of the European Communities
Jurisdiction
European Union
Judgment Date
27 October 1992
Procedural Posture
Preliminary Reference / Preliminary Ruling
Outcome
preliminary ruling issued
Legal Topics
Interpretation of Regulation (eec) No 3330/74, Import Levies, Export Refunds, T 1 Regime
European Union Law Customs Law Interpretation of Regulation (eec) No 3330/74 Import Levies Export Refunds T 1 Regime

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Parties

Rechtbank van Eerste Aanleg te Antwerpen

Referring Court

Commission of the European Communities

Intervener

Procedural Posture

Preliminary Reference / Preliminary Ruling

Legal Issues

  1. 1 Whether import levy is payable on stolen goods of domestic origin under T 1 regime when export refunds have been repaid

Ratio Decidendi

Article 15 of Regulation (EEC) No 3330/74 does not require payment of import levy on stolen goods of domestic origin under T 1 regime if export refunds have been repaid.

Court Disposition

preliminary ruling issued

Orders

  • No import levy is payable on goods of domestic origin stolen under T 1 regime for export where export refunds have been repaid.