30.3.2015

Official Journal of the European Union

C 107/19

(Case C-4/15)

(2015/C 107/26)

Language of the case: Dutch

Referring court

Parties to the main proceedings

Appellant in cassation: Staatssecretaris van Financiën

Question referred

In an examination of the economic conditions governing an outward processing customs procedure, must the term ‘Community processors’ in Article 148(c) of the Customs Code (1) be interpreted as also covering Community producers of basic products or intermediate products identical to those processed, as non-Community goods, in the processing operation?

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