CELEX: 62014CN0232
Language: en
Date: 2014-05-12 00:00:00
Title: Case C-232/14: Reference for a preliminary ruling from First-tier Tribunal (Tax Chamber) (United Kingdom) made on 12 May 2014 — Portmeirion Group UK Ltd v The Commissioners for Her Majesty's Revenue & Customs

21.7.2014   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 235/9
            
         Reference for a preliminary ruling from First-tier Tribunal (Tax Chamber) (United Kingdom) made on 12 May 2014 — Portmeirion Group UK Ltd v The Commissioners for Her Majesty's Revenue & Customs
   (Case C-232/14)
   2014/C 235/12
   Language of the case: English
   
      Referring court
   
   First-tier Tribunal (Tax Chamber)
   
      Parties to the main proceedings
   
   
      Applicant: Portmeirion Group UK Ltd
   
      Defendant: The Commissioners for Her Majesty's Revenue & Customs
   
      Questions referred
   
   Is the contested Regulation (Council Regulation No 412/2013 (1)) incompatible with EU law in so far as it
   
               i.
            
            
               is based on manifest errors of assessment with respect to the definition of the product concerned, thereby invalidating the conclusions of the anti-dumping investigation; and
            
         
               ii.
            
            
               lacks adequate reasons as required under Article 296 TFEU?
            
         
      (1)  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
   
      OJ L 131, p. 1