CELEX: 62016CN0156
Language: en
Date: 2016-03-17 00:00:00
Title: Case C-156/16: Request for a preliminary ruling from the Finanzgericht München (Germany) lodged on 17 March 2016 — Tigers GmbH v Hauptzollamt Landshut

13.6.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 211/29
            
         
      Request for a preliminary ruling from the Finanzgericht München (Germany) lodged on 17 March 2016 — Tigers GmbH v Hauptzollamt Landshut
      (Case C-156/16)
      (2016/C 211/37)
      Language of the case: German
      
         Referring court
      
      Finanzgericht München
      
         Parties to the main proceedings
      
      
         Applicant: Tigers GmbH
      
         Defendant: Hauptzollamt Landshut
      
         Questions referred
      
      
                  I.
               
               
                  Does Article 1(3) of Council Implementing Regulation (EU) No 412/2013 (1) 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 allow a valid commercial invoice presented for the purposes of the initial fixing of a definitive anti-dumping duty to be submitted retrospectively where all the other conditions necessary for obtaining an individual anti-dumping duty rate are satisfied?
               
            
                  II.
               
               
                  In the event that the first question is answered in the negative:
                  Does Article 78 of Council Regulation (EEC) No 2913/92 (2) of 12 October 1992 establishing the Community Customs Code, as amended by Regulation (EC) No 2700/2000 (3) of the European Parliament and of the Council of 16 November 2000, preclude the customs authority, in the course of a revision procedure, from refusing to refund an anti-dumping duty on the ground that the declarant did not present a valid commercial invoice until after the customs declaration had been made?
               
            
         (1)  OJ 2013 L 131, p. 1.
      
         (2)  OJ 1992 L 302, p. 1.
      
         (3)  Regulation (EC) No 2700/2000 of the European Parliament and of the Council of 16 November 2000 amending Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ 2000 L 311, p. 17).