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Case C-209/20: Reference for a preliminary ruling from Upper Tribunal (Tax and Chancery Chamber) (United Kingdom) made on 22 May 2020 — Renesola UK Ltd v The Commissioners for Her Majesty's Revenue and Customs
ECLI:EU:UNKNOWN:62020CN0209
62020CN0209
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Valentina R., lawyer
10.8.2020
Official Journal of the European Union
C 262/15
(Case C-209/20)
(2020/C 262/19)
Language of the case: English
Referring court
Parties to the main proceedings
Appellant: Renesola UK Ltd
Respondent: The Commissioners for Her Majesty's Revenue and Customs
Questions referred
1.Is Commission Implementing Regulation 1357/2013/EU (1), to the extent that it purports to determine the country of origin of solar modules manufactured from materials coming from several jurisdictions by ascribing origin to the country where the solar cells were manufactured, contrary to the requirement in Article 24 of Council Regulation 2913/92/EEC (2) (the Community Customs Code), namely that goods whose production involves more than one country shall be deemed to originate in the country where they underwent their last substantial economically justified processing or working in an undertaking equipped for that purpose and resulting in the manufacture of a new product or representing an important stage of manufacture, and hence invalid?
2.If Regulation 1357/2013 is invalid, is Article 24 of the Community Customs Code to be interpreted as meaning that the assembly of solar modules from solar cells and other parts constitutes a substantial processing or working?
(1) Commission Implementing Regulation (EU) No 1357/2013 of 17 December 2013 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ 2013, L 341, p. 47).
(2) Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992, L 302, p. 1).