Judgment of the Court 22 June 1993

In Case C-54/91,

THE COURT, composed of: C. N. Kakouris, President of the Fourth and Sixth Chambers, acting for the President, M. Zuleeg, J. L. Murray (Presidents of Chambers), G. F. Mancini, F. A. Schockweiler, J. C. Moitinho de Almeida, F. Grévisse, M. Diez de Velasco and P. J. G. Kapteyn, Judges, Advocate General: G. Tesauro, Registrar: H. A. Rühl, Principal Administrator,

having regard to the Report for the Hearing,

after hearing the oral argument from the parties at the hearing on 12 January 1993,

after hearing the Opinion of the Advocate General at the sitting on 17 February 1993,

gives the following

Judgment

Absence of export licences (paragraph 4.1.3.2 of the summary report)

Exports for which the declaration was presented to the customs authorities only after the products had left Community territory (paragraph 4.1.3.3 of the summary report)

Date of acceptance of the export declaration by the customs authorities (paragraph 4.1.3.5 of the summary report)

Production refunds in respect of starch and sugar (paragraphs 4.2.4.1 and 4.5.1.4 of the summary report)

Costs

1 Language of the case: German.