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Case C-412/22: Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 21 June 2022 — Autoridade Tributária e Aduaneira v NT
ECLI:EU:UNKNOWN:62022CN0412
62022CN0412
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19.9.2022
EN
Official Journal of the European Union
C 359/41
(Case C-412/22)
(2022/C 359/47)
Language of the case: Portuguese
Referring court
Parties to the main proceedings
Appellant: Autoridade Tributária e Aduaneira
Respondent: NT
Questions referred
1.Can Article 2 of Commission Implementing Regulation (EU) 2016/278 (1) of 26 February 2016 be interpreted as meaning that the repeal of the anti-dumping duties, apart from taking effect for the future from 28 February 2016, also affects imports of fasteners subject to those duties which took place up to 27 February 2016, but were assessed (for anti-dumping duties and other duties) on a date after 28 February 2016 (post-clearance recovery)?
2.Will the answer to the first question be different it is considered that the post-clearance recovery has its origin in a transcript made, pursuant to a decision of 21 April 2017, of a criminal investigation initiated on the basis of evidence provided by the European Anti-Fraud Office (OLAF), within the framework of OLAF investigation CASE OF/2010/0697, AAA 2010/016-(2012)S01, in which it was concluded that the goods exported to the European Community in containers (…) and (…) on 3 April 2010 and in containers (…) and (…) on 24 April 2010 were of Chinese non-preferential origin?
Commission Implementing Regulation (EU) 2016/278 of 26 February 2016 repealing the definitive anti-dumping duty imposed on imports of certain iron or steel fasteners originating in the People’s Republic of China, as extended to imports of certain iron or steel fasteners consigned from Malaysia, whether declared as originating in Malaysia or not (OJ 2016 L 52, p. 24).