Judgment of the Municipal Court in Prague (Czech Republic) [Městský soud v Praze (Česká republika)], File No. 5 Ca 358/2006 of 4 November 2009

Rationes Decidendi:

The scope of “circumstances beyond the control of the exporter” under Article 49(3) of Commission Regulation No. 800/1999 establishing common detailed rules for the application of the system of export refunds on agricultural products exceeds the scope of “force majeure”.
The concept of “circumstances beyond the control of the exporter” under Article 49(3) of Commission Regulation No. 800/1999 also includes failures of a third party, for instance, a carrier (in the present case resulting in the breach of the exporter’s obligation to submit, properly and on time, a document proving exit from the customs territory of the EU).