J. Slob v Productschap Zuivel.

• Jurisdiction: European Union
• Date: 18 September 2003
• Court: Court of Justice (European Union)

OPINION OF ADVOCATE GENERAL
JACOBS
delivered on 18 September 2003(1)


Case C-236/02

J. Slob
v
Productschap Zuivel

()

1. In this case, the College van Beroep voor het bedrijfsleven (Administrative court for trade and industry), of the Netherlands, asks for the Court's assistance in interpreting Article 7(1)(f) of Regulation (EEC) No 536/93 of 9 March 1993 laying down detailed rules on the application of the additional levy on milk and milk products. (2) 2. The referring court wishes to know whether that provision requires a milk producer to record only the quantities of milk and/or milk products which he has sold directly in a given month, or whether it requires him to keep a more general account of the availability, production, storage, use, processing and destruction of milk and/or milk products on his holding. Legal framework 3. In 1984, the Community introduced a system of milk quotas in order to reduce production surpluses in the market for milk and milk products. Under that system, each Member State is allocated a quota (known as the guaranteed total quantity) which is in turn divided amongst the milk producers active within its territory, each of whom is assigned a maximum amount of milk (known as the individual reference quantity) which he may sell in a given year. If a producer exceeds his individual reference quantity, an additional levy must be paid on the excess sales. 4. The additional levy is established by Council Regulation (EEC) No 3950/92. (3) At the material time, Commission Regulation (EEC) No 536/93 (hereinafter referred to as ‘the regulation') laid down detailed rules on the application of the additional levy regarding, amongst other things, ‘the checks permitting verification of proper collection of the levy'. (4) 5. Article 4(1) of the regulation, in so far as is relevant, provided as follows:‘In the case of direct sales, at the end of each period referred to in Article 1 of Regulation (EEC) No 3950/92, the producer shall make a declaration summarising by product the quantities of milk and/or other milk products sold directly for consumption ...' 6. The relevant provisions of Article 7 of the regulation provided as follows:‘1. Member States shall take all the verification measures necessary to ensure payment of the levy on quantities of milk and milk equivalent marketed in excess of any of the quantities referred to in Article 3 of Regulation (EEC) No 3950/92. To that end:… (f) producers with reference quantities for direct sales shall keep available to the competent authority of the Member State for at least three years stock accounts by 12-month period with details of the quantities, per month and per product, of milk and/or milk products sold directly for consumption … together with registers of livestock held on holdings and used for milk production, in accordance with Article 4(1) of Council Directive 92/102/EEC, ^[ (5) ^] and supporting documents enabling such stock accounts to be verified. … 3. Member States shall physically verify the accuracy of the accounting with regard to the quantities of milk and milk equivalent marketed and, to that end, shall check milk transport during collection at farms and shall, in particular, check:… (b) at the premises of the producers with a reference quantity for direct sales, the credibility of the declaration...