Europa 1. Agriculture – common organization of the markets – export refunds -refunds fixed in advance – condition of payment – departure of the goods ‘ unaltered ‘ from the territory of the community – repackaging following customs clearance – forfeiture of the refund – completion of customs formalities after the event – reference date for determining the rate of refund – actual date of departure (commission regulation no 2730/79, art. 9 (1)) 2. Agriculture – monetary compensatory amounts – advance fixing of compensatory amounts and export refunds – forfeiture of the refund -concomitant forfeiture of the monetary compensatory amount – completion of customs formalities after the event – reference date for determining the rate of the compensatory amount – date adopted for determining the rate of refund (commission regulation no 243/78, art. 2; commission regulation no 1371/81). 1. Article 9 (1) of regulation (EEC) no 2730/79, which provides that the export refund is to be paid on condition that the goods have left the geographical territory of the community ‘ unaltered ‘, must be interpreted as meaning that any alteration in the presentation of the goods, where it is such as to render customs control more difficult, entails forfeiture of the refund. Where, exceptionally, customs export formalities may still be completed after the date on which the goods have left the geographical territory of the community, the rate of refund to be applied is that applicable on that date. 2. Since monetary compensatory amounts may be fixed in advance only if the export refunds and levies are also fixed in advance, forfeiture of the refund fixed in advance also entails forfeiture of the monetary compensatory amounts fixed in advance. Where customs formalities are completed after the event, reference may not be made to different dates for the purpose of fixing the rate of the monetary compensatory amount payable pursuant to regulation no 1371/81 and the rate of the refund.
Citations:
C-276/84
European, Agriculture
Updated: 08 May 2022; Ref: scu.133992
