Article: In advisory opinion requested by Dutch court under Article 234EC, European Court of Justice explains that Dutch exporter of cheese to United States, some of which was immediately reshipped to Canada, is entitled to retain definitive refunds at higher U.S. rate unless Dairy Products Board proves that exporter intentionally abused refund system.

Between 1988 and 1994, Vonk Dairy Products BV, the Applicant in the main proceedings in the Dutch courts, exported 300 consignments of Italian "pecorino" cheese per year to the United States, a total of 2,100 consignments.

With respect to those exports, the Applicant received from Productschap Zuivel (Dairy Products Board), Defendant in the main proceedings, differentiated refunds granted based on Regulation No. 3665/87. These became final after the release of the securities provided when the Defendant received the documents proving that the cheese consignments had been released for free circulation in the United States. A key fact is that the amount of those ...

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