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In those circumstances, the Augstākās tiesas Administratīvo lietu departaments (Supreme Court, Administrative Chamber, Latvia) decided to stay the proceedings and to refer the following questions to the Court for a preliminary ruling: ‘(1) (a) Is Article 220(1) and (2)(b) of [the Customs Code] to be interpreted as meaning that the amount of duty found to be owed by the tax authority is to be regarded as entered in the accounts by the authority when it decides to enter that amount in the accounts or when it establishes the obligation to pay the duty, regardless of whether that decision has been subject to an administrative appeal and challenged in court proceedings? (b) Are Articles 236 and 239 of [the Customs Code] to be interpreted as meaning that when the tax authority has adopted the decision to enter the corresponding amount of duty in the accounts and has established the debtor’s obligation to pay it (as is the case of the tax authority in the main proceedings), but that debtor has brought an administrative appeal against that decision and challenged it in court proceedings, it is necessary for the debtor to apply at the same time for remission or repayment of that duty, in accordance with the procedure laid down in Articles 236 or 239 of [the Customs Code] (or in that case is challenging the decision of the tax authority also to be regarded as an application for remission or repayment)? If so, what is the difference in substance between the review of the lawfulness of the decision of the tax authority to enter the duty in the accounts and to impose the obligation to pay the duty, on the one hand, and the matter which must be resolved in accordance with Article 236 [of the Customs Code], on the other? (c) Is the first subparagraph of Article 236(2) of [the Customs Code] to be interpreted as meaning that the fact that an appeal has been brought against the tax authority’s decision establishing the obligation to pay the duty, and the duration of the legal proceedings, extend the time limit for submitting the application for remission or repayment of the duty (or justify failure to comply with it)? (d) If the question of whether, in this case, the duty should be entered in the accounts or remitted is to be decided regardless of the decision of the European Commission adopted in relation to another Member State (in this case, [the Republic of] Finland), should the customs authority or the courts, having regard to Article 869(b) of [the Implementing Regulation] and also to the amount of the possible duty in the case under consideration, refer the question of non-entry or remission of the duty to the European Commission? (2) (a) When Article 220(2)(b) of [the Customs Code] is applied, should a subsequent check be made of the circumstances relating to the conduct of the authorities and the exporter of the third country (in the present case, Cambodia), which were investigated in connection with the OLAF mission? Or should the general description of the circumstances contained in the OLAF report on the aforementioned conduct be admitted as evidence? (b) Is the information obtained in the subsequent check, even if it refers to the case of a specific Member State, decisive in connection with the OLAF report? (c) Is Article 875 of [the Implementing Regulation] to be interpreted as meaning that the European Commission’s decision, adopted on the basis of the aforementioned OLAF report in respect of another Member State (namely, [the Republic of] Finland), is binding on the Member State? (d) Should a subsequent check be carried out and should the information obtained thereby be used if the European Commission, on the basis of the OLAF report, has adopted a decision not to enter the duty in the accounts in relation to another Member State and has applied Article 875 of the Implementing Regulation? (3) When the existence of reasonable grounds and good faith in the conduct of the taxable person is evaluated for the purposes of applying Article 220(2)(b) of [the Customs Code], may it be relevant in the specific circumstances that the transaction importing the goods is based on a distribution agreement?’