CELEX: 62016CA0156
Language: en
Date: 2017-10-12 00:00:00
Title: Case C-156/16: Judgment of the Court (Eighth Chamber) of 12 October 2017 (request for a preliminary ruling from the Finanzgericht München — Germany) — Tigers GmbH v Hauptzollamt Landshut (Reference for a preliminary ruling — Implementing Regulation (EU) No 412/2013 — Article 1(3) — Community Customs Code — Article 78 — Rule making the application of individual anti-dumping duty rates conditional upon presentation of a valid commercial invoice — Whether a valid commercial invoice may be presented after the customs declaration — Refusal to refund)

201711170081555432017/C 412/121562016CJC41220171204EN01ENINFO_JUDICIAL201710127711Case C-156/16: Judgment of the Court (Eighth Chamber) of 12 October 2017 (request for a preliminary ruling from the Finanzgericht München — Germany) — Tigers GmbH v Hauptzollamt Landshut (Reference for a preliminary ruling — Implementing Regulation (EU) No 412/2013 — Article 1(3) — Community Customs Code — Article 78 — Rule making the application of individual anti-dumping duty rates conditional upon presentation of a valid commercial invoice — Whether a valid commercial invoice may be presented after the customs declaration — Refusal to refund)
 ---documentbreak--- C4122017EN710120171012EN00127171Judgment of the Court (Eighth Chamber) of 12 October 2017 (request for a preliminary ruling from the Finanzgericht München — Germany) — Tigers GmbH v Hauptzollamt Landshut
   (Case C-156/16) (
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      )
   ‛(Reference for a preliminary ruling — Implementing Regulation (EU) No 412/2013 — Article 1(3) — Community Customs Code — Article 78 — Rule making the application of individual anti-dumping duty rates conditional upon presentation of a valid commercial invoice — Whether a valid commercial invoice may be presented after the customs declaration — Refusal to refund)’2017/C 412/12Language of the case: German
      Referring court
   
   Finanzgericht München
   
      Parties to the main proceedings
   
   
      Applicant: Tigers GmbH
   
      Defendant: Hauptzollamt Landshut
   
      Operative part of the judgment
   
   Article 1(3) of Council Implementing Regulation (EU) No 412/2013 of 13 May 2013 imposing a definitive anti-dumping duty and collecting definitively the provisional duty imposed on imports of ceramic tableware and kitchenware originating in the People’s Republic of China must be interpreted as meaning that it allows the presentation, after the customs declaration has been made, of a valid commercial invoice, for the purposes of fixing a definitive anti-dumping duty, in the case where all the other preconditions necessary for obtaining a company-specific anti-dumping duty rate are satisfied and compliance with the proper application of the anti-dumping duties is ensured, this being a matter for the referring court to verify.
   (
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      )	OJ C 211, 13.6.2016.