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Case T-589/24, A-GmbH: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 30 October 2024 – A-GmbH v Hauptzollamt C
ECLI:EU:UNKNOWN:62024TN0589
62024TN0589
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Official Journal of the European Union
EN
C series
—
C/2025/271
(Case T-589/24, A-GmbH)
(C/2025/271)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant and appellant in the appeal on a point of law:
Defendant and respondent in the appeal on a point of law:
Questions referred
1.Is partial relief from import duties after the implementation of outward processing under Article 145(1) of the Community Customs Code or Article 259(1) of the Union Customs Code precluded where the customs declaration for the temporary export goods has been accepted by a customs office which is not designated as the customs office for release into the customs procedure in the outward processing authorisation in accordance with Article 85 in conjunction with the fifth indent of Article 84(1)(b) of the Community Customs Code or Article 211(1)(a) of the Union Customs Code?
2.Is Article 150(2) of the Community Customs Code to be interpreted as meaning that that provision covers only obligations subsequent to the placing of the temporary export goods under the outward processing customs procedure, or does Article 150(2) of the Community Customs Code already apply to the obligations connected with the lodging of the customs declaration for placing the temporary export goods under the outward processing procedure?
3.Is Article 86(6) of the Union Customs Code to be applied by analogy where the customs debt is incurred, pursuant to Article 77(1)(a) of the Union Customs Code, through the placing or release of compensating products for free circulation?
Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1).
Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ 2013 L 269, p. 1).