JUDGMENT OF 5. 2. 1976 — CASE 94/75 SÜDDEUTSCHE ZUCKER v HAUPTZOLLAMT MANNHEIM

In Case 94/75, reference to the Court under Article 177 of the EEC Treaty by the Finanzgericht Baden-Württemberg for a preliminary ruling in the action pending before that court between

THE COURT composed of: R. Lecourt, President, H. Kutscher, President of Chamber, A. M. Donner, J. Mertens de Wilmars, M. Sørensen, Lord Mackenzie Stuart and A. O'Keeffe, Judges Advocate-General: J.-P. Warner Registrar: A. Van Houtte

gives the following

JUDGMENT

Facts

I — Facts and procedure

II — Written observations submitted to the Court

III — Oral procedure

Law

Costs

I —. Facts and procedure

1. Does sugar production within the meaning of Regulation (EEC) No 142/69, especially Article 1 (1) thereof, also include the production of white sugar from sugar sweepings on which the production levy has already been imposed in accordance with Article 27 of Regulation No 1009/67/EEC in a previous sugar marketing year?

2. If the first question is answered in the affirmative: Does Article 1 (2) of Regulation (EEC) No 142/69 whereby certain products are excluded when the quantity referred to in paragraph (1) of that article is being calculated also cover sugar sweepings?

3. If the first and second questions are answered in the affirmative: When the quantity which is not to be taken into consideration within the meaning of Article 1 (2) of Regulation (EEC) No 142/69 is being determined, must reference be made to the quantity of sugar sweepings or to the quantity of white sugar which has been produced from the sugar sweepings?

II —. Written observations submitted to the Court

III —. Oral procedure

1. By an order of 22 May 1975, received at the Court Registry on the following 3 September, the Finanzgericht Baden-Württemberg, under Article 177 of the EEC Treaty, referred to the Court three questions on the interpretation of Regulation (EEC) No 142/69 of the Commission of 25 January 1969, laying down certain detailed rules for the application of the quota system for sugar (OJ L 20/1969, p. 1).

2. Under the terms of Article 1 (1) of Regulation No 142/69 sugar production for the purposes of Article 27 of Regulation No 1009/67/EEC means the total quantity, expressed as white sugar, of: white sugar, raw sugar, invert sugar and the syrups mentioned therein.

3. The sugar manufacturer, the plaintiff in the main action, disputes the calculation of the levy demanded in so far as it refers to the sugar produced from sugar sweepings, that is to say, from sugar produced previously, but which remains after the operations of packaging and dispatch in the factory, and which is revovered by sweeping, but which must because it is dirty be refined again.

4. The first question asks whether sugar production within the meaning of Regulation No 142/69 also includes white sugar produced from sugar sweepings on which the production levy has already been imposed in the previous sugar marketing year.

5. Although Article 1 (2) of Regulation No 142/69 does not expressly mention sugar sweepings, both logic and equity lead nevertheless to the conclusion that they must be deducted from the production mentioned in paragraph (1) of the article.

6. The costs incurred by the Commission of the European Communities which has submitted its observations to the Court are not recoverable.

On those grounds, THE COURT in answer to the questions referred to it by the Finanzgericht Baden-Württemberg in its order of 22 May 1975 hereby rules: