«(Differentiated export refunds – Force majeure – Additional security – Release of security – Resolution of the UN Security Council)»

Agriculture – Common organization of the markets – Export refunds – Differentiated refund – Conditions for granting – Importation of the product into the country of destination – Goods exported, by reason of force majeure, to other countries which qualify for a lower refund or none at all – Partial forfeiture of the security – Breach of the principles of proportionality and protection of legitimate expectations – None (Commission Regulation No 3665/87, Art. 33(5)) Article 33(5) of Regulation No 3665/87 laying down common detailed rules for the application of the system of export refunds on agricultural products, as amended by Commission Regulation No 354/90, is to be interpreted as meaning that where, owing to

JUDGMENT OF THE COURT (Sixth Chamber) 28 March 1996 (1)

((Differentiated export refunds – Force majeure – Additional security – Release of security – Resolution of the UN Security Council))

In Case C-299/94,

REFERENCE to the Court under Article 177 of the EC Treaty by the High Court of Ireland for a preliminary ruling in the proceedings pending before that court between

and

on the interpretation and validity of Council Regulation (EEC) No 2340/90 of 8 August 1990 preventing trade by the Community as regards Iraq and Kuwait (OJ 1990 L 213, p. 1) and Commission Regulation (EEC) No 3665/87 of 27 November 1987 laying down common detailed rules for the application of the system of export refunds on agricultural products (OJ 1987 L 351, p. 1), as amended by Commission Regulation (EEC) No 354/90 of 9 February 1990 (OJ 1990 L 38, p. 34),

THE COURT (Sixth Chamber),,

composed of: C.N. Kakouris, President of the Chamber, G. Hirsch, G.F. Mancini, F.A. Schockweiler and P.J.G. Kapteyn (Rapporteur), Judges,

Advocate General: A. La Pergola,

after considering the written observations submitted on behalf of:

having regard to the Report for the Hearing,

after hearing the oral observations of Anglo Irish Beef Processors International and Others, represented by Michael M. Collins, SC, and Peter Shanley, SC, of Ireland, represented by Aindrias O'Caoimh, SC, of the Council of the European Union, represented by António Tanca, and of the Commission, represented by Peter Oliver and Claudia Schmidt, at the hearing on 30 November 1995,

after hearing the Opinion of the Advocate General at the sitting on 18 January 1996,

gives the following

On those grounds,

THE COURT (Sixth Chamber),

in answer to the questions referred to it by the High Court of Ireland by order of 25 July 1994, hereby rules:

Kakouris

Hirsch

Mancini

Schockweiler

Kapteyn

Delivered in open court in Luxembourg on 28 March 1996.

R. Grass

C.N. Kakouris

Registrar

President of the Sixth Chamber