28.3.2022

Official Journal of the European Union

C 138/15

(Case C-809/21)

(2022/C 138/16)

Language of the case: Dutch

Referring court

Parties to the main proceedings

Appellant: Nokia Solutions and Networks Oy

Respondent: Inspecteur van de Belastingdienst/Douane, kantoor Eindhoven

Question referred

Is there an infringement of EU law — which is a condition for entitlement to interest under EU law as developed by the Court of Justice — where a Member State authority, on the basis of a post-importation control of a customs declaration submitted after 1 May 2016, imposes a duty in breach of legally valid provisions of EU law and a Member State court makes a finding of that infringement of EU law?