CELEX: 62020CN0415
Language: en
Date: 2020-09-07 00:00:00
Title: Case C-415/20: Request for a preliminary ruling from the Finanzgericht Hamburg (Germany) lodged on 7 September 2020 — Gräfendorfer Geflügel- und Tiefkühlfeinkost Produktions GmbH v Hauptzollamt Hamburg

7.12.2020   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 423/27
            
         
      Request for a preliminary ruling from the Finanzgericht Hamburg (Germany) lodged on 7 September 2020 — Gräfendorfer Geflügel- und Tiefkühlfeinkost Produktions GmbH v Hauptzollamt Hamburg
      (Case C-415/20)
      (2020/C 423/40)
      Language of the case: German
      
         Referring court
      
      Finanzgericht Hamburg
      
         Parties to the main proceedings
      
      
         Applicant: Gräfendorfer Geflügel- und Tiefkühlfeinkost Produktions GmbH
      
         Defendant: Hauptzollamt Hamburg
      
         Questions referred
      
      
                  1.
               
               
                  Does the requirement under EU law for Member States to repay, with interest, duties levied in breach of EU law also apply where the reason for the repayment is not a finding by the Court of Justice of the European Union that a provision of EU law has been breached, but that the Court of Justice has interpreted a (sub)heading of the Combined Nomenclature?
               
            
                  2.
               
               
                  Do the principles relating to a claim to interest established by the Court of Justice of the European Union also apply to the payment of export refunds refused by the Member State authority in breach of EU law?