Retroactive application of more lenient penalty must be respected in Community legislation.

European Court of Justice (Fifth Chamber) · 8 maart 2007 · Judgment · Preliminary ruling

(Milk and milk products – Additional levy – Slight delay in observing the time-limit for communication of the summary of statements – Financial penalty – Regulation (EEC) No 536/93 as amended by Regulation (EC) No 1001/98 – Article 3(2), second subparagraph – Regulation (EC) No 1392/2001 – Article 5(3) – Regulation (EC, Euratom) No 2988/95 – Article 2(2), second sentence – Principle of retroactive application of the more lenient penalty)

Rechtsvraag

Does the system of penalties laid down in the second subparagraph of Article 3(2) of Regulation No 536/93 contravene the principle of proportionality in cases of a slight delay in observing the deadline, and should the less severe penalty under Regulation No 1392/2001 be applied retroactively?

Regel

  • Art. 3(2), second subparagraph, Regulation No 536/93 (lays down penalties for failure to observe the deadline for communication by milk purchasers)
  • Art. 5(3) Regulation No 1392/2001 (establishes a system of financial penalties for delayed communication of milk quantities)
  • Art. 2(2), second sentence, Regulation No 2988/95 (principle of retroactive application of the more lenient penalty)

Conclusie

The court concluded that the principle of retroactive application of the more lenient penalty must be respected, and in the case of a slight delay, the penalties under Regulation No 1392/2001 are less severe and should be applied instead of those under Regulation No 536/93. Thus, the court determined that the penalties imposed under the earlier regulation were disproportionate for slight delays.

Tijdlijn

  1. 09-03-1993 Commission Regulation (EEC) No 536/93 laying down detailed rules on the application of the additional levy on milk and milk products is adopted.
  2. 18-12-1995 Council Regulation (EC, Euratom) No 2988/95 on the protection of the European Communities' financial interests is adopted, including the principle of retroactive application of the more lenient penalty.
  3. 13-05-1998 Commission Regulation (EC) No 1001/98 amending Regulation No 536/93 is adopted, modifying the penalties for delays in communication of milk quantities.
  4. 17-05-1999 MZ submits the communication on the quantities of milk delivered by producers for the period 1998-1999 to Hauptzollamt Cottbus, three days late.
  5. 04-07-2001 The Hauptzollamt Cottbus dismisses MZ's objection against the penalty imposed for late submission of milk quantities.
  6. 09-07-2001 Commission Regulation (EC) No 1392/2001 is adopted, establishing less severe penalties for late communication of milk quantities.
  7. 09-11-2005 The Finanzgericht des Landes Brandenburg refers a question to the Court of Justice of the European Union concerning the proportionality of penalties for slight delays in communication of milk quantities.
  8. 30-01-2006 The Court of Justice of the European Union receives the preliminary ruling request from the Finanzgericht des Landes Brandenburg.
  9. 08-03-2007 The Court of Justice delivers its judgment, affirming the principle of retroactive application of the more lenient penalty and determining that Regulation No 1392/2001 provides a less severe penalty system for slight delays.