CELEX: 62020CA0209
Language: en
Date: 2021-05-20 00:00:00
Title: Case C-209/20: Judgment of the Court (Third Chamber) of 20 May 2021 (request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber) — United Kingdom) — Renesola UK Ltd v The Commissioners for Her Majesty’s Revenue and Customs (Reference for a preliminary ruling — Customs union — Assessment of validity — Implementing Regulation (EU) No 1357/2013 — Determination of the country of origin of solar modules assembled in a third country from solar cells manufactured in another third country — Regulation (EEC) No 2913/92 — Community Customs Code — Article 24 — Origin of goods whose production involved more than one third country — Concept of ‘last substantial processing or working’)

12.7.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 278/22
            
         
      Judgment of the Court (Third Chamber) of 20 May 2021 (request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber) — United Kingdom) — Renesola UK Ltd v The Commissioners for Her Majesty’s Revenue and Customs
      (Case C-209/20) (1)
      
      (Reference for a preliminary ruling - Customs union - Assessment of validity - Implementing Regulation (EU) No 1357/2013 - Determination of the country of origin of solar modules assembled in a third country from solar cells manufactured in another third country - Regulation (EEC) No 2913/92 - Community Customs Code - Article 24 - Origin of goods whose production involved more than one third country - Concept of ‘last substantial processing or working’)
      (2021/C 278/31)
      Language of the case: English
      
         Referring court
      
      Upper Tribunal (Tax and Chancery Chamber)
      
         Parties to the main proceedings
      
      
         Appellant: Renesola UK Ltd
      
         Respondent: The Commissioners for Her Majesty’s Revenue and Customs
      
         Operative part of the judgment
      
      Examination of the first question referred for a preliminary ruling has disclosed no factor of such a kind as to affect the validity of Commission Implementing Regulation (EU) No 1357/2013 of 17 December 2013 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code.
      
         (1)  OJ C 262, 10.8.2020.