Court of Justice 27 September 2012, Joined Cases C-113/10, C-147/10 and C-234/10: Judgment of the Court (Fourth Chamber) of 27 September 2012 (reference for a preliminary ruling from the Finanzgericht Düsseldorf (Germany), the High Court of Justice (Chancery Division) (United Kingdom), the Tribunal de grande instance de Nanterre (France)) — Zuckerfabrik Jülich AG v Hauptzollamt Aachen (C-113/10), British Sugar plc v Rural Payments Agency, an Executive Agency of the Department for Environment, Food & Rural Affairs (C-147/10), and Tereos — Union de coopératives agricoles à capital variable v Directeur général des douanes et droits indirects, Receveur principal des douanes et droits indirects de Gennevilliers (C-234/10) (Common agricultural policy — Common organisation of the markets — Producers of sugar and of isoglucose — Calculation of production levies — Validity of a method of calculation taking into account fictitious refund amounts for those quantities of sugar exported without refund — Retroactive ef...

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