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Document 62016CN0156

Case C-156/16: Request for a preliminary ruling from the Finanzgericht München (Germany) lodged on 17 March 2016 — Tigers GmbH v Hauptzollamt Landshut

OJ C 211, 13.6.2016, p. 29–29 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

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).

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