Case C-1/02

Privat-Molkerei Borgmann GmbH & Co. KG

v

Hauptzollamt Dortmund

(Reference for a preliminary ruling from the Finanzgericht Düsseldorf)

(Agriculture – Additional levy on milk – Article 3(2) of Regulation (EEC) No 536/93 – Annual statement of quantities of milk delivered to the purchaser – Time-limit for notification – Nature of time-limit – Penalties)

Summary of the Judgment

1. Community law – Interpretation – Multilingual texts – Discrepancies between the different language versions

2. Agriculture – Common organisation of the markets – Milk and milk products – Additional levy on milk – Time-limit for the forwarding by the purchaser to the competent authority of a summary of the statements drawn up for each producer

(Commission Regulation No 536/93, Art. 3(2))

1. Where there is a divergence between the various language versions of a Community law text, the provision in question must be interpreted by reference to the purpose and general scheme of the rules of which it forms part.

(see para. 25)

2. Since neither the general scheme nor the purpose of Regulation No 536/93, laying down detailed rules on the application of the additional levy on milk and milk products, precludes the deadline laid down in Article 3(2) of that regulation, as amended by Regulation No 1001/98, for the forwarding by the milk purchaser to the competent authority of a summary of the statements drawn up for each producer from being understood as a deadline for dispatch of the relevant information, that provision must be interpreted as meaning that milk purchasers comply with the time-limit laid down where they send the requisite information to the competent authority before 15 May of the relevant year.

(see paras 29, 34, operative part)

JUDGMENT OF THE COURT (Sixth Chamber) 1 April 2004 (1)

(Agriculture – Additional milk levy – Article 3(2) of Regulation (EEC) No 536/93 – Annual statement of quantities of milk delivered to the purchaser – Time-limit for notification – Nature of time-limit – Penalties)

In Case C-1/02,

REFERENCE to the Court under Article 234 EC by the Finanzgericht Düsseldorf (Germany) for a preliminary ruling in the proceedings pending before that court between

and

on the validity of the second subparagraph of Article 3(2) of Commission Regulation (EEC) No 536/93 of 9 March 1993 laying down detailed rules on the application of the additional levy on milk and milk products (OJ 1993 L 57, p. 12), as amended by Commission Regulation (EC) No 1001/98 of 13 May 1998 (OJ 1998 L 142, p. 22),

THE COURT (Sixth Chamber),,

composed of: V. Skouris, acting for the President of the Sixth Chamber, C. Gulmann, J.-P. Puissochet, R. Schintgen and N. Colneric (Rapporteur), Judges,

Advocate General: A. Tizzano,

after considering the written observations submitted on behalf of:

after hearing the oral observations of Privat-Molkerei Borgmann GmbH & Co. KG and the Commission, at the hearing on 9 April 2003,

after hearing the Opinion of the Advocate General at the sitting on 3 July 2003,

gives the following

‘… experience gained has shown that major delays in both the transmission of figures on collections or direct sales and payment of the levy have prevented the arrangements from being fully effective; … therefore, lessons should be learned from the past and the necessary conclusions drawn by laying down strict requirements as regards notification and payment deadlines and providing for penalties where deadlines are not met;’

‘Before 15 May each year, the purchasers shall forward to the competent authority of the Member State a summary of the statements drawn up for each producer or, where appropriate, by decision of the Member State, the total quantity, the quantity corrected in accordance with Article 2(2) and average fat content of the milk and/or milk equivalent delivered to it by producers and the sum of the individual reference quantities and the average representative fat content of such producers’ production.

Where that time-limit is not observed, the purchaser shall be liable to a penalty equal to the amount of the levy due for a 0.1% overrun on the quantities of milk and milk equivalent delivered to them by producers. Such penalty may not exceed ECU 20 000.’

‘Where that time-limit is not observed, the purchaser shall be liable to a penalty calculated as follows:

However, if the quantities of milk or milk equivalent delivered to the purchaser per period of 12 months are less than 100 000 kilograms, the minimum penalties referred to in the first three indents shall be reduced to ECU 100, 200 and 300 respectively.’

‘Does the system of penalties laid down in the second subparagraph of Article 3(2) of Regulation No 536/93, as amended pursuant to Regulation No 1001/98, contravene the principle of proportionality in cases where the time-limit is exceeded only marginally and moreover without fault?’

On those grounds,

THE COURT (Sixth Chamber),

in answer to the question referred to it by the Finanzgericht Düsseldorf by order of 19 December 2001, hereby rules:

Skouris

Gulmann

Puissochet

Schintgen

Colneric

Delivered in open court in Luxembourg on 1 April 2004.

R. Grass

V. Skouris

Registrar

President