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Document 62022CN0791
Case C-791/22, Hauptzollamt Braunschweig: Request for a preliminary ruling from the Finanzgericht Hamburg (Germany) lodged on 28 December 2022 — G.A. v Hauptzollamt Braunschweig
Case C-791/22, Hauptzollamt Braunschweig: Request for a preliminary ruling from the Finanzgericht Hamburg (Germany) lodged on 28 December 2022 — G.A. v Hauptzollamt Braunschweig
Case C-791/22, Hauptzollamt Braunschweig: Request for a preliminary ruling from the Finanzgericht Hamburg (Germany) lodged on 28 December 2022 — G.A. v Hauptzollamt Braunschweig
OJ C 155, 2.5.2023, p. 26–26
(BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
2.5.2023 |
EN |
Official Journal of the European Union |
C 155/26 |
Request for a preliminary ruling from the Finanzgericht Hamburg (Germany) lodged on 28 December 2022 — G.A. v Hauptzollamt Braunschweig
(Case C-791/22, Hauptzollamt Braunschweig)
(2023/C 155/32)
Language of the case: German
Referring court
Finanzgericht Hamburg
Parties to the main proceedings
Applicant: G.A.
Defendant: Hauptzollamt Braunschweig
Question referred
Is Directive 2006/112/EC (1) and, in particular, Articles 30 and 60 thereof, infringed where Article 215(4) of Regulation (EEC) No 2913/92 (2) is declared under a national provision to be applicable mutatis mutandis to import VAT?
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).
(2) Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1).