Judgments nº C-34/06 of Court of Justice of the European Communities, of May 08, 2008

In Joined Cases C-5/06 and C-23/06 to C-36/06,

REFERENCES for preliminary rulings under Article 234 EC, by the Finanzgericht Düsseldorf (Germany) (C-5/06) and by the Tribunal de grande instance de Nanterre (France) (C-23/06 to C-36/06), made by decisions of 2 and 5 January 2006 respectively, received at the Court on 9 and 20 January 2006, in the proceedings

Zuckerfabrik Jülich AG, formerly Jülich AG (C-5/06)

v

Hauptzollamt Aachen

and

Saint Louis Sucre SNC (C-23/06),

Sucreries du Marquenterre SA (C-24/06),

SA des Sucreries de Fontaine Le Dun, Bolbec, Auffray (SAFBA) (C-25/06),

SA Lesaffre Frères (C-26/06),

Tereos, as successor in title to Sucreries, Distilleries des Hauts de France (C-27/06),

SA Sucreries & Distilleries de Souppes - Ouvré fils (C-28/06),

SA Sucreries de Toury et Usines Annexes (C-29/06),

Tereos (C-30/06),

Tereos, as successor in title to SAS Sucrerie du Littoral Groupe SDHF (C-31/06),

Cristal Union (C-32/06),

Sucrerie Bourdon (C-33/06),

SA Sucrerie de Bourgogne (C-34/06),

SAS Vermendoise Industries (C-35/06),

SA Sucreries et Raffineries d-Erstein (C-36/06)

v

Directeur général des douanes et droits indirects,

Receveur principal des douanes et droits indirects de Gennevilliers,

THE COURT (Second Chamber),

composed of C.W.A. Timmermans, President of the Chamber, L. Bay Larsen (Rapporteur), K. Schiemann, J. Makarczyk and C. Toader, Judges,

Advocate General: E. Sharpston,

Registrar: B. Fülöp, Administrator,

having regard to the written procedure and further to the hearing on 15 March 2007,

after considering the observations submitted on behalf of:

-        Zuckerfabrik Jülich AG (formerly Jülich AG), by H.-J. Prieß, Rechtsanwalt,

-        Saint Louis Sucre SNC, by S. Le Roy, avocat,

-        Sucreries du Marquenterre SA, SA des Sucreries de Fontaine Le Dun, Bolbec, Auffray (SAFBA), SA Lesaffre Frères, Tereos, as successor in title to Sucreries, Distilleries des Hauts de France, SA Sucreries & Distilleries de Souppes - Ouvré fils, SA Sucreries de Toury et Usines Annexes, Tereos, Tereos, as successor in title to SAS Sucrerie du Littoral Groupe SDHF, Cristal Union, Sucrerie Bourdon, SA Sucrerie de Bourgogne, SAS Vermendoise Industries and SA Sucrerie...

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