CELEX: 62009CN0382
Language: en
Date: 2009-09-28 00:00:00
Title: Case C-382/09: Reference for a preliminary ruling from the Augstākās tiesas Senāta Administratīvo lietu departaments lodged on 28 September 2009 — Stils Met SIA v Valsts ieņēmumu dienests

5.12.2009   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 297/19
            
         Reference for a preliminary ruling from the Augstākās tiesas Senāta Administratīvo lietu departaments lodged on 28 September 2009 — Stils Met SIA v Valsts ieņēmumu dienests
   (Case C-382/09)
   2009/C 297/26
   Language of the case: Latvian
   
      Referring court
   
   Augstākās tiesas Senāta Administratīvo lietu departaments
   
      Parties to the main proceedings
   
   
      Applicant: Stils Met SIA
   
      Defendant: Valsts ieņēmumu dienests
   
      Questions referred
   
   
               1.
            
            
               Are TARIC codes 7312108219, 7312108419 and 7312108619 to be interpreted as meaning that, in 2004 and 2005, steel articles –ropes and cables not coated or only plated or coated with zinc– and, in particular, alloy steel not consigned from Moldova or Morocco, ought to have been classified under these codes, depending on their cross-sectional dimensions, irrespective of their chemical composition (excluding stainless steel)?
            
         
               2.
            
            
               Is Article 14(1) of Council Regulation (EC) No 384/96 of 22 December 1995 on protection against dumped imports from countries not members of the European Community to be interpreted as precluding a penalty (fine) calculated on the amount of anti-dumping duties which is imposed on the basis of national legislation (Article 32(2) of the Law ‘Par nodokļiem un nodevām’) governing breaches of tax law?