Judgment of the Court (Third Chamber) of 21 July 2005.

Eichsfelder Schlachtbetrieb GmbH v Hauptzollamt Hamburg-Jonas.#Reference for a preliminary ruling: Finanzgericht Hamburg - Germany.#Agriculture - Common organisation of the markets - Export refunds - Conditions for granting them - Import of the product into the non-member country of destination - Meaning - Customs formalities for release for consumption in the non-member country - Substantial processing or working - Reimportation into the Community - Abuse of law.#Case C-515/03.
Judgment of the Court (Third Chamber) of 21 July 2005.