C-337/88

The first of the abovementioned texts subsequently became Regulation (EEC) No 2. The facts underlying the main 49/81 on methods of administrative proceedings occurred in the period between cooperation to safeguard during the tran­ the end of 1980 and the beginning of 1981, sitional period the free movement of goods the year of entry into force of the Act between Greece and the other Member concerning the conditions of accession of States. the Hellenic Republic to the European Communities 3 (hereinafter referred to as the 'Act of Accession'). Article 1 in conjunction with Article 18 of that regulation provide that goods in respect of which an AG 1 or AG 3 movement certificate has been issued and which on 1 3. The relevant provisions are as follows. January 1981 were either in transit or had Article 41(1) of the Act of Accession, in been placed in the Community in temporary Title II relating to the free movement of storage, in a customs warehouse or a free goods, provided that the Commission was zone were to benefit from the abolition of to determine the methods of administrative customs duties and charges having equi­ cooperation designed to ensure that goods valent effect envisaged in the Act of fulfilling the requisite conditions were to Accession. It should be pointed out that the benefit from 1 January 1981 (the date of AG 1 and AG 3 certificates were the documents provided for in the Association * Original language: Italian. 1 — OJ 1981, L 4, p. 1. Agreement between Greece and the 2 — OJ 1981, L 4, p. 43. 3 — OJL291, 19.11.1979, p. 17. 4 — OJ 1980, C 259, p. 1.

Prior to accession, Greek agricultural Article 20 of Regulation No 49/81 provided products, including olive oil, were subject, that the regulation entered into force on 1 on importation into the Community, to the January 1981. arrangements provided for in the As­ sociation Agreement between the EEC and Greece. A characteristic feature of those It is however undisputed that Official arrangements was the application of levies. Journal L 4, of 1 January 1981, in which the regulation was published actually became available at the Office for Official Agricultural products exported from Greece Publications of the European Communities before accession in fact benefited in that only on 23 January 1981. country from export refunds and other advantages, such as those deriving from sales at low prices of intervention stocks, as 4. Article 73(1) of the Act of Accession, in in the case of olive oil. Title IV relating to agriculture, provides that: With effect from accession and during the transitional period, imports into the 'If transitional measures are necessary to Community of agricultural products orig­ facilitate the passage from the existing inating in Greece were no longer subject to arrangements in Greece to those resulting levies but to the accession compensatory from the application of the common organ­ amounts provided for in Article 61(1) of the ization of the markets as provided for in Act of Accession. this title, particularly if for certain products the implementation of the new arrangements on the scheduled date meets However, the Commission considered that with appreciable difficulties, such measures it would not be equitable to apply the more shall be adopted in accordance with the favourable provisions resulting from procedure provided for in Article 38 of accession to agricultural products exported Regulation No 136/66/EEC or, as the case from Greece before accession, but imported may be, in the corresponding articles of the into the Community afterwards. That other regulations on the common organ­ would, in fact, have conferred upon the ization of agricultural markets. Such traders concerned an unjustified dual measures may be taken during the period up benefit, on the one hand, the premium on to 31 December 1982, but their application exportation from Greece and, on the other may not extend that date.' hand, the abolition of the levy.

provisions of Regulation No 49 / 81 , agri on 1 January 1981 and actually became cultural products exported from Greece available only on 23 January 1981, could before 1 January 1981 and imported into not be applied retroactively as from 1 Ja the Community of Nine on or after that nuary 1981. date are, if the products in question are accompanied by a movement certificate AG 1 or AG 3, to be subject to the 6. In order to give a decision on the arrangements applicable to trade between dispute, the tribunale civile considered it the Community of Nine and Greece on 31 necessary to refer two questions to the December 1980, in other words, to the Court of Justice for a preliminary ruling, arrangements applicable under the As the first concerning the validity of Article 6 sociation Agreement. of Regulation No 57 / 81 , inasmuch as it entails that regulation's having retroactive Regulation No 57/81, which, in accordance effect from 1 January 1981, and the second with Article 6 was intended to enter into — if the Court were to hold the aforemen force on 1 January 1981, was also published tioned article to be unlawful — relating to in Official Journal L 4, of 1 January 1981, the validity of Article 20 of Regulation No which, as has been said, became available 49/81, inasmuch as it entails that regu only on 23 January 1981. lation's having retroactive effect from 1 Ja nuary 1981.

The facts of the case are as follows. shall first focus my attention on the latter Società agricola fattoria alimentare SpA point. (hereinafter referred to as 'SAFA') had before 31 December 1980 exported from In that connection I would make the Greece and placed in a customs warehouse preliminary observation that the national in Genoa a number of consignments of olive court rightly refers to Regulation No 57/81 oil. On 2 January 1981, the day after the as having retroactive effect from 1 January entry into force of the Act of Accession, 1981, since it appears undisputed that the SAFA declared that olive oil for home use. Official Journal in which that regulation Pursuant to Regulation No 57 / 81 , the

amounts paid. 5 — See judgments of 25 January 1979 in Case 98/78 Racke v In SAFA's view, Regulation No 57/81, Hatiptzollamt Mainz [1979] ECR 69, paragraph 15, and of 25 January 1979 ¡n Case 99/78 Decker v Hauplzollamt which was published in the Official Journal Landau[1979] ECR 101, paragraph 3.

The objective pursued meant that it was essential for the provisions in question to be It is in fact clear from the abundant and made applicable as from 1 January 1981, well-founded case-law that legitimate notwithstanding the delay in the publication expectations meriting protection are of the regulation caused by practical diffi­ something essentially different from any culties (a large accumulation of annually aspiration or any hope on the part of the renewable texts to be published in a brief person concerned. 7 space of time, in addition to the many texts necessitated by the accession of Greece). For there to be an infringement of that principle it is necessary that the amendment That was, in fact, the only way of ensuring made to the regulation be unforeseen and the continuity and consistency of the unexpected, such as to cause specific harm

In other words there can be no legitimate expectation that the Community institutions 10. In my opinion, even the advance notice will not amend a given set of rules — even of the adoption of Regulation No 49/81 on retroactively where necessary — when the methods of administrative cooperation to possibility of a legislative amendment is safeguard during the transitional period the reasonably foreseeable by an informed free movement of goods between Greece trader. and the other Member States, based on Article 41 of the Act of Accession and having general scope, was not capable of giving individuals a legitimate expectation The foregoing remarks as to the economic that the Commission would not in respect of and legislative context of Regulation No certain products adopt specific measures 57/81 show, it seems to me, sufficiently justified by a particular economic context clearly that the measure adopted, far from and based on different provisions of the Act being unforeseeable, was in perfect of Accession. conformity with the logic of the arrangements, and I would say necessary in order to ensure the proper conduct of commercial transactions.

12. In conclusion, and on the grounds set out above, I propose that the Court should reply to the question referred to it for a preliminary ruling by the tribunale civile, Genoa, by declaring that consideration of the question raised has disclosed no factor of such a kind as to affect the validity of Article 6 of Regulation (EEC) No 57/81, in so far as that provision confers on that regulation retroactive effect from 1 January 1981.

10 — Judgments of 14 November 1985 in Case 299/84 Neumann v BALM [1985] ECR 3663, paragraph 12, and of 3 Oclober 1985 in Case 311/84 CBFM [1985) ECR 3261. 9 _ OJ 1979, L 175. p 1 paragraph 10.

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