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Case C-659/24, A-GmbH & Co. KG: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 9 October 2024 – A-GmbH & Co. KG v Hauptzollamt C

ECLI:EU:UNKNOWN:62024CN0659

62024CN0659

October 9, 2024
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Official Journal of the European Union

EN

C series

C/2025/250

(C/2025/250)

Language of the case: German

Referring court

Parties to the main proceedings

Applicant and appellant on a point of law:

Defendant and respondent in the appeal on a point of law:

Questions referred

1.Is Article 14(c) of Commission Regulation (EC) No 88/97 to be interpreted as meaning that that exemption from the extended anti-dumping duty may be combined with the other exemptions under Article 14(a) and/or (b) of Regulation No 88/97 in the same authorisation for an end use within the meaning of Article 254 of the Union Customs Code?

2.May Article 14(c) of Regulation No 88/97 be interpreted as meaning that, in the authorisation, fewer than 300 units of a given essential bicycle part per customer may be exempted from the extended anti-dumping duty on a monthly basis?

3.Does the quantity of fewer than 300 units on a monthly basis referred to in Article 14(c) of Regulation No 88/97 constitute an exemption threshold, with the consequence that the exemption from the extended anti-dumping duty as a whole ceases to apply if a party declares or forwards more than 299 units on a monthly basis, or does it constitute an allowance, in which case 299 units remain exempted in any event, regardless of whether that quantity is exceeded?

Commission Regulation (EC) No 88/97 of 20 January 1997 on the authorisation of the exemption of imports of certain bicycle parts originating in the People’s Republic of China from the extension by Council Regulation (EC) No 71/97 of the anti-dumping duty imposed by Council Regulation (EEC) No 2474/93 (OJ 1997 L 17, p. 17), amended by Commission Regulation (EU) No 512/2013 of 4 June 2013 (OJ 2013 L 152, p. 1).

ELI: http://data.europa.eu/eli/C/2025/250/oj

ISSN 1977-091X (electronic edition)

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