Asunto C-608/10: Petición de decisión prejudicial planteada por el Finanzgericht Hamburg (Alemania) el 24 de diciembre de 2010 — Südzucker AG/Hauptzollamt Hamburg-Jonas
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PROCEDIMIENTOS JURISDICCIONALES
TRIBUNAL DE JUSTICIA
de decisión prejudicial planteada por el Finanzgericht Hamburg (Alemania) el 24 de diciembre de
2010 - Südzucker AG/Hauptzollamt Hamburg-Jonas
(Asunto C-608/10)
(2011/C 113/02)
Lengua de procedimiento: alemán
Órgano jurisdiccional remitente
Finanzgericht Hamburg
Partes en el procedimiento principal
Südzucker AG
Hauptzollamt Hamburg-Jonas
Cuestiones prejudiciales
¿Tiene derecho a la restitución a la exportación el titular de un certificado de exportación solamente si figura como exportador en la casilla 2 de la declaración de exportación presentada ante la oficina de aduanas competente (artículo 5, apartado 7, del Reglamento n o 800/1999) ( 1 )?
caso de respuesta afirmativa a la primera cuestión, ¿permite el artículo 78, apartados 1 y 3, del Código aduanero ( 2 )
revisar a posteriori la declaración de exportación para modificar el exportador indicado en la casilla 2 de la declaración de exportación, y están las autoridades aduaneras en circunstancias como las del litigio principal obligadas a regularizar la situación y a conceder al exportador la restitución a la exportación?
caso de respuesta afirmativa a la segunda cuestión, ¿pueden las autoridades aduaneras regularizar directamente la situación en el sentido del artículo 78, apartado 3, del Có
digo aduanero de tal manera que se conceda al exportador la restitución a la exportación sin necesidad de corregir previamente la declaración de exportación?
( 1 ) Reglamento (CE) n o 800/1999 de la Comisión, de 15 de abril de 1999, por el que se establecen disposiciones comunes de aplicación del régimen de restituciones por exportación de productos agrícolas (DO L 102, p. 11). ( 2 ) Reglamento (CEE) n o 2913/92 del Consejo, de 12 de octubre de 1992, por el que se aprueba el Código aduanero comunitario (DO L 302, p. 1).
Petición de decisión prejudicial planteada por el...
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