JUDGMENT OF 30. 1. 1974 — CASE 159/73 HANNOVERSCHE ZUCKER v HAUPTZOLLAMT HANNOVER

In Case 159/73 Reference to the Court under Article 177 of the EEC Treaty by the Hamburg Finanzgericht for a preliminary ruling in the action pending before that court between

THE COURT composed of: R. Lecourt, President, A. M. Donner and M. Sørensen (Rapporteur) (Presidents of Chambers), R. Monaco, J. Mertens de Wilmars, P. Pescatore, H. Kutscher, C. Ó Dálaigh and Lord Mackenzie Stuart, Judges, Advocate-General: A. Trabucchi Registrar: A. Van Houtte

gives the following

JUDGMENT

Issues of fact and of law

I — Facts and procedure

I — Facts and procedure

II — Written observations submitted to the Court

Grounds of judgment

Costs

A —. The facts of the case, the subject matter of the reference and the views of the parties may be summarized as follows:

I —. Facts and procedure

1. The common organization of the market in sugar was set up by Regulation No 1009/67 of 18 December 1967, which replaced Regulation No 44/67 of the Council of 21 February 1967 (OJ of 3 March 1967, p. 597) which had introduced certain measures for a common organization of the market in sugar for the 1967/68 marketing year.

2. The plaintiff is an undertaking producing sugar. Two successive stocktakings were made on 5 October 1966 and 30 September 1970. On the second stocktaking, there was found an excess of 310973 kg of white sugar in relation to the figures in the sugar tax register (Zuckersteuerbuch), which is required to be maintained under German law.

3. The plaintiff appealed against this decision and two earlier decisions to the Hamburg Finanzgericht. By order of 24 July 1973 the latter decided to stay the proceedings under Article 177 of the EEC Treaty and refer the following questions to the Court of Justice for a preliminary ruling:

4. The order of the Finanzgericht was registered at the Court on 16 August 1973.

II —. Written observations submitted to the Court

B —. The oral hearing took place on 12 December 1973; the Government of the Federal Republic of Germany was represented by Dr Christof von Arnim and the Commission by Dr Peter Gilsdorf.

C —. The Advocate-General delivered his opinion at the hearing on 17 January 1974.

1. By Order dated 24 July 1973, filed at the Court on 16 August 1973, the Hamburg Finanzgericht referred to the Court for a preliminary ruling under Article 177 of the EEC Treaty two questions on the interpretation of Regulations No 1009/67 of the Council of 18 December 1967 on the common organization of the market in sugar and No 142/69 of the Commission of 25 January 1969 laying down certain detailed rules for the application of the quota system for sugar.

2. The questions refer to the regulations relating to the production quotas laid down in respect of each sugar producer for each sugar marketing year by the national authorities within the framework of the quotas allotted by the Community provisions to each of the Member States.

3. The national court inquires basically whether an excess which comes to light on an official stocktaking after 1 July 1968, the date of the coming into force of Regulation No 1009/67, and which arose before this date, must be assigned, for the purpose of the calculation of the production levy, to the period before the common organization of the market in sugar came into force, or to the first sugar marketing year under the system of this organization (1968/69), or to the marketing year during which it was discovered.

4. The regulations in force at the time were silent in this respect.

5. No general stocktaking was ordered either on the coming into force of the common organization of the market in sugar on 1 July 1968 or subsequently on the transition from one sugar marketing year to the next.

6. In these circumstances the reply to the questions must be to the effect — formally adopted by Regulation No 700/73 of the Commission with effect from 15 March 1973 — that a difference which comes to light after the final production figures have been established must be treated as arising during the marketing year in which it was ascertained.

7. The costs incurred by the Government of the Federal Republic of Germany and by the Commission of the European Communities, both of whom have submitted observations to the Court, are not recoverable, and since the proceedings are, insofar as the parties to the main action are concerned, a step in the action pending before the national court, the decision on costs is a matter for that court.

On those grounds, Upon reading the pleadings; Upon hearing the report of the Judge-Rapporteur; Upon hearing the observations of the Government of the Federal Republic of Germany and the Commission; Upon hearing the opinion of the Advocate-General; Having regard to the Treaty establishing the European Economic Community, especially Article 177; Having regard to Regulations Nos 44/67 of the Council of 21 February 1967, 1009/67 of the Council of 18 December 1967, 1029/67 of the Commission of 21 December 1967, 1789/68 of the Commission of 8 November 1968, 142/69 of the Commission of 25 January 1969 and 700/73 of the Commission of 12 March 1973; Having regard to the Protocol on the Statute of the Court of Justice of the European Economic Community, especially Article 20; Having regard to the Rules of Procedure of the Court of Justice of the European Communities; THE COURT in answer to the questions referred to it by the Hamburg Finanzgericht, by order of that court dated 24 July 1973, hereby rules: