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Where Community legislation makes a distinction between a primary obligation, compliance with which is necessary in order to attain the objective sought, and a secondary obligation, essentially of an administrative nature, it cannot, without breaching the principle of proportionality, penalise failure to comply with the secondary obligation as severely as failure to comply with the primary obligation 4 Compliance with the customs formalities provided for on the export of sugar produced in excess of the quota C sugarlike cum să scrieți dating online actual exportation, must be regarded as forming part of the primary obligations under the system in question, in so far as those formalities are not only intended to simplify administrative procedures but are also necessary to the proper functioning of the quota system in the sugar sector.

They are not therefore to be classed as secondary obligations of an essentially administrative nature, failure to comply with which cannot be penalised as severely as infringement of a primary obligation without breaching the principle of proportionality.

Gulmann, President of the Chamber, J. Moitinho de Almeida RapporteurD. Edward, P. Jann and L. Sevón, Judges, Advocate General: P. Léger, Registrar: H. As the 11th recital in its preamble indicates, the basic regulation establishes a system intended to ensure in a just yet efficient way that the producers themselves meet in full the cost of disposing of the surpluses of Community production over consumption. Moreover, C sugar may not, as a rule, be disposed of on the internal market and must, consequently, be exported in the natural state before 1 January following the end of the marketing year in question Article 26 1 of the basic regulation.

These rules shall provide, in particular, for the levying of a charge on the C sugar and C isoglucose referred to in paragraph 1 in respect of which proof of its export cum să scrieți dating online the natural state within the prescribed period was not furnished at a date to be determined.

Manufacturers of C sugar or C isoglucose must furnish proof that it has been exported: - as white sugar or raw sugar, non-denatured, or as isoglucose in its natural state, - without refund or levy, - from the Member State on whose territory it was produced.

If no proof is furnished that the sugar or isoglucose was exported from the Community before 1 January following the end of the marketing year during which the C sugar or the C isoglucose was produced, the quantity in question shall be considered to have been disposed of on the internal market. The Member State concerned shall impose on the quantities which, within the meaning of Article 1 1 have been disposed of on the internal market, a charge equal to the sum of: a for C sugar, per kilograms: - the highest import levy per kilograms of white or raw sugar, as the case may be, applicable during the period comprising the marketing year during which the sugar in question was produced and the six months following that marketing year, and - 1.

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In that connection, Article 4 of that regulation states that the manufacturer must provide proof that the quantity for which the licence is requested has actually been produced in excess of the A and B quotas of the undertaking concerned. In accordance with Article 22 3after attribution and endorsement by that office, copy No 1 of the licence is to be returned to the party concerned. However, Member States may require or allow the party concerned to attribute the licence, in which case the attribution is always to be examined and endorsed by the competent office.

The consignment of sugar in question was exported to Switzerland, but no export clearance was obtained and no Control Copy T No 5 was issued.

In consequence, Südzucker's export licence was marked with neither attribution nor endorsement. The Hauptzollamt took the view that while equivalent supporting documents may, in certain circumstances, be produced in place of a copy of Control Copy T No 5, they cannot serve, as proof that the sugar has been exported, in place of an export licence with the required endorsements and attributions.

Südzucker appealed on a point of law to the Bundesfinanzhof, claiming in particular that the obligation to produce an export licence as proof of export is contrary to the principle of proportionality.

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It argued that production of a licence was not the appropriate means of proving that the sugar had left the customs territory of the Community; it was not necessary for that purpose, especially where the person concerned held a copy of Control Copy T No 5 or equivalent documentary evidence. In so far as the obligation concerned was a secondary administrative obligation, breach of it should not give rise to penalties as severe as those imposed for failure to fulfil the principal obligation, that is to say, to export the sugar.

It considers that, contrary to the argument put forward by Südzucker, Article 26 3 of the basic regulation gave the Commission the power to make proof of export conditional upon compliance with the corresponding customs formalities and production of the export licence.

The national court does not see in what way that licence is unsuitable as a - further - means of providing conclusive proof.