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Case C-889/24, Delve 2: Request for a preliminary ruling from the Administratīvā rajona tiesa (Latvia) lodged on 20 December 2024 – SIA DELVE 2 v Valsts ieņēmumu dienests
ECLI:EU:UNKNOWN:62024CN0889
62024CN0889
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Official Journal of the European Union
C series
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C/2025/1410
10.3.2025
(Case C-889/24, Delve 2)
(C/2025/1410)
Language of the case: Latvian
Referring court
Parties to the main proceedings
Applicant: SIA DELVE 2
Defendant: Valsts ieņēmumu dienests
Questions referred
1.In the circumstances of the main proceedings, must Article 1(3) of Commission Implementing Regulation (EU) 2022/191 of 16 February 2022 imposing a definitive anti-dumping duty on imports of certain iron or steel fasteners originating in the People’s Republic of China (1) be interpreted as meaning that, for the purposes of imposing a definitive anti-dumping duty, an importer may present a valid invoice raised retrospectively, after the customs declaration has been made?
2.Must Article 1(3) of Commission Implementing Regulation (EU) 2022/191 of 16 February 2022 imposing a definitive anti-dumping duty on imports of certain iron or steel fasteners originating in the People’s Republic of China, read in conjunction with recital 607 thereof, be interpreted as meaning that the presentation of an appropriate invoice may not in itself serve as a basis for the application of an individual duty rate?
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(1) OJ 2022 L 36, p. 1.
ELI: http://data.europa.eu/eli/C/2025/1410/oj
ISSN 1977-091X (electronic edition)
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Language of the case: Latvian.