Cargill Deutschland GmbH v Hauptzollamt Krefeld.

JurisdictionEuropean Union
Date19 December 2019
CourtCourt of Justice (European Union)

Provisional text

JUDGMENT OF THE COURT (Third Chamber)

19 December 2019 (*)

(Reference for a preliminary ruling — Regulation (EU) No 1360/2013 — Agriculture — Common organisation of the markets — Sugar sector — Production levy — Effectiveness — Right to reimbursement of sums unduly paid — Applicability of national rules on limitation periods — Principle of effectiveness)

In Case C‑360/18,

REQUEST for a preliminary ruling under Article 267 TFEU from the Finanzgericht Düsseldorf (Finance Court, Düsseldorf, Germany), made by decision of 16 May 2018, received at the Court on 4 June 2018, in the proceedings

Cargill Deutschland GmbH

v

Hauptzollamt Krefeld,

THE COURT (Third Chamber),

composed of A. Prechal, President of the Chamber, K. Lenaerts, President of the Court, acting as a Judge of the Third Chamber, L.S. Rossi (Rapporteur), J. Malenovský and F. Biltgen, Judges,

Advocate General: E. Sharpston,

Registrar: M. Longar, Administrator,

having regard to the written procedure and further to the hearing on 2 May 2019,

after considering the observations submitted on behalf of:

– Cargill Deutschland GmbH, by D. Ehle, Rechtsanwalt,

– the Hauptzollamt Krefeld, by B. Grothe and R.M. Gleim-Arnold, acting as Agents,

– the Belgian Government, by J.‑C. Halleux and M. Jacobs, acting as Agents, and by B. De Moor and M. Callebaut, avocats,

– the European Commission, by B. Eggers and B. Hofstötter, acting as Agents,

after hearing the Opinion of the Advocate General at the sitting on 29 July 2019,

gives the following

Judgment

1 This request for a preliminary ruling concerns the interpretation of Council Regulation (EU) No 1360/2013 of 2 December 2013 fixing the production levies in the sugar sector for the 2001/2002, 2002/2003, 2003/2004, 2004/2005 and 2005/2006 marketing years, the coefficient required for calculating the additional levy for the 2001/2002 and 2004/2005 marketing years and the amount to be paid by sugar manufacturers to beet sellers in respect of the difference between the maximum levy and the levy to be charged for the 2002/2003, 2003/2004 and 2005/2006 marketing years (OJ 2013 L 343, p. 2).

2 The request has been made in proceedings between Cargill Deutschland GmbH and the Hauptzollamt Krefeld (Principal Customs Office, Krefeld, Germany) concerning the reimbursement of production levies in the sugar sector paid for the 2001/2002 to 2004/2005 marketing years.

Legal context

European Union law

3 Recitals 10, 11, 13 and 23 of Regulation No 1360/2013 state:

‘(10) On 27 September 2012, in Joined Cases C‑113/10, C‑147/10 and C‑234/10, the Court declared [Commission] Regulation (EC) No 1193/2009 [of 3 November 2009 correcting Regulations (EC) No 1762/2003, (EC) No 1775/2004, (EC) No 1686/2005, (EC) No 164/2007 and fixing the production levies in the sugar sector for the marketing years 2002/2003, 2003/2004, 2004/2005, 2005/2006 (OJ 2009 L 321, p. 1)] invalid, stating that, for the purpose of calculating the estimated average loss per tonne of product, Article 15(1)(d) of [Council] Regulation (EC) No 1260/2001 [of 19 June 2001 on the common organisation of the markets in the sugar sector (OJ 2001 L 178, p. 1)] was to be interpreted as meaning that the total refund amount includes the total amount of export refunds effectively paid.

(11) Consequently, levies in the sugar sector should be fixed at the appropriate level. …

(13) … the corrected levies should apply from the same dates as the levies which were declared invalid.

(23) For reasons of legal certainty and to ensure uniform treatment of the operators concerned in different Member States, it is necessary to set a common date upon which the levies fixed by this Regulation should be established … However, this deadline should not apply where Member States are required, under national law, to reimburse the operators concerned after that date.’

4 Article 1(1) of that regulation provides:

‘The production levies in the sugar sector for the 2001/2002, 2002/2003, 2003/2004, 2004/2005 and 2005/2006 marketing years shall be those set out in point 1 of the Annex.’

5 Under Article 2 of that regulation:

‘The date of establishment, as referred to in the second subparagraph of Article 2(2) of [Council] Regulation (EC, Euratom) No 1150/2000 [of 22 May 2000 implementing Decision 94/728/EC, Euratom on the system of the Communities’ own resources (OJ 2000 L 130, p. 1)], of the levies fixed by this Regulation shall be no later than 30 September 2014, except where Member States are prevented from respecting that deadline due to the application of national law on the recovery by economic operators of sums paid but not due.’

6 The second, third and fourth paragraphs of Article 3 of that regulation fix the dates from which the production levies set out in point 1 of the annex to the regulation apply in respect of the 2001/2002 to 2005/2006 marketing years.

7 Recitals 13 and 14 of Council Regulation (EU) 2018/264 of 19 February 2018 fixing the production levies and the coefficient for calculating the additional levy in the sugar sector for the 1999/2000 marketing year and fixing the production levies in the sugar sector for the 2000/2001 marketing year (OJ 2018 L 51, p. 1) are worded as follows:

‘(13) For reasons of legal certainty, and to ensure uniform treatment of the economic operators concerned in different Member States, it is necessary to set a date by which the levies fixed by this Regulation should be established … However, this deadline should not apply where Member States are required, under national law, to reimburse the operators concerned after that date.

(14) The difference between the sums that were unduly paid in respect of the production levies in the sugar sector determined by [Commission] Regulations (EC) No 2267/2000 [of 12 October 2000 fixing the production levies and the coefficient for calculating the additional levy in the sugar sector for the 1999/2000 marketing year (OJ 2000 L 259, p. 29)] and (EC) No 1993/2001 [of 11 October 2001 fixing the production levies in the sugar sector for the 2000/2001 marketing year (OJ 2001 L 271, p. 15)] and the levies that are laid down by this Regulation should be reimbursed.’

8 Article 2(2) of that regulation states:

‘The difference between the levies fixed by Regulations … No 2267/2000 and … No 1993/2001 and the levies provided for in Article 1 of this Regulation shall be reimbursed to those economic operators that paid levies in respect of the 1999/2000 and 2000/2001 marketing years, on duly justified application of the latter.’

German law

9 The first sentence of Paragraph 12(1) of the Gesetz zur Durchführung der gemeinsamen Marktorganisationen und der Direktzahlungen (Law implementing the common organisation of markets and direct payments) (BGB1. 2017 I, p. 3746) states:

‘The provisions of the Tax Code … shall apply mutatis mutandis in the case of levies for the purpose of market organisation …, provided that derogation from these provisions is not made by this Law or by a regulation adopted on the basis of this Law.’

10 Under the first and second sentences of Paragraph 37(2) of the Tax Code:

‘Where a tax has been paid or repaid without any legal basis …, the person on whose account the payment was made shall be entitled to a refund from the recipient of the amount paid or repaid. This shall also apply where the legal basis for the payment or repayment subsequently ceases to exist.’

11 Paragraph 164(1), (2) and (4) of that code is worded as follows:

‘(1) Taxes may, so long as the tax case has not been definitely reviewed, be assessed generally or individually subject to review, without a justification being required. …

(2) The assessment may be annulled or amended at any time whilst it remains reviewable. …

(4) When the period prescribed for assessment expires, the assessment shall cease to be subject to review.’

12 Paragraph 169(1) and (2) of that code provides:

‘(1) A tax assessment and its annulment or amendment shall no longer be admissible when the period prescribed for assessment has expired. …

(2) The period prescribed for assessment shall be:

1. one year in respect of excise duties and refunds of excise duties,

2. four years in respect of taxes and tax rebates that are not taxes or tax rebates within the meaning of point 1 or import duties or export duties under Article 5(20) and (21) of the Union Customs Code.

…’

13 Paragraph 170(1) of the Tax Code provides:

‘The period prescribed for assessment shall begin on the expiry of the calendar year during which the tax liability arose.’

14 The first part of Paragraph 175(1) of that code is worded as follows:

‘A tax assessment notice shall be issued, cancelled or amended,

2. if an event occurs that has tax implications for periods already elapsed (event having retroactive effect).’

The dispute in the main proceedings and the question referred for a preliminary ruling

15 Cargill Deutschland, as a company producing isoglucose, was subject to the system of sugar production levies provided for by Regulation No 1260/2001 for the 2001/2002 to 2005/2006 marketing years.

16 The amount of the production levies for those marketing years was determined pursuant to regulations adopted each year by the European Commission, namely Commission Regulation (EC) No 1837/2002 of 15 October 2002 fixing the production...

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