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Case C-791/22, Hauptzollamt Braunschweig: Request for a preliminary ruling from the Finanzgericht Hamburg (Germany) lodged on 28 December 2022 — G.A. v Hauptzollamt Braunschweig

ECLI:EU:UNKNOWN:62022CN0791

62022CN0791

December 28, 2022
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EN

Official Journal of the European Union

C 155/26

(Case C-791/22, Hauptzollamt Braunschweig)

(2023/C 155/32)

Language of the case: German

Referring court

Parties to the main proceedings

Applicant: G.A.

Defendant: Hauptzollamt Braunschweig

Question referred

Is Directive 2006/112/EC (1) and, in particular, Articles 30 and 60 thereof, infringed where Article 215(4) of Regulation (EEC) No 2913/92 (2) is declared under a national provision to be applicable mutatis mutandis to import VAT?

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).

Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1).

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