Court of Justice (First Chamber) 12 July 2012, C‑608/10, C‑10/11, C‑23/11 (Südzucker AG and Others v Hauptzollamt Hamburg-Jonas.)

JUDGMENT OF THE COURT (First Chamber) 12 July 2012 ( *1 ) ‛Agriculture — Export refunds — Incorrect indication of the exporter in the export declaration — National legislation making entitlement to an export refund subject to the entry of the applicant as the exporter in the export declaration — Correction of the export declaration after the goods have been released’ In Joined Cases C-608/10,