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Case C-382/09: Reference for a preliminary ruling from the Augstākās tiesas Senāta Administratīvo lietu departaments lodged on 28 September 2009 — Stils Met SIA v Valsts ieņēmumu dienests
ECLI:EU:UNKNOWN:62009CN0382
62009CN0382
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Valentina R., lawyer
5.12.2009
Official Journal of the European Union
C 297/19
(Case C-382/09)
2009/C 297/26
Language of the case: Latvian
Referring court
Parties to the main proceedings
Applicant: Stils Met SIA
Defendant: Valsts ieņēmumu dienests
Questions referred
1.Are TARIC codes 7312108219, 7312108419 and 7312108619 to be interpreted as meaning that, in 2004 and 2005, steel articles –ropes and cables not coated or only plated or coated with zinc– and, in particular, alloy steel not consigned from Moldova or Morocco, ought to have been classified under these codes, depending on their cross-sectional dimensions, irrespective of their chemical composition (excluding stainless steel)?
2.Is Article 14(1) of Council Regulation (EC) No 384/96 of 22 December 1995 on protection against dumped imports from countries not members of the European Community to be interpreted as precluding a penalty (fine) calculated on the amount of anti-dumping duties which is imposed on the basis of national legislation (Article 32(2) of the Law ‘Par nodokļiem un nodevām’) governing breaches of tax law?