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Case C-47/16: Request for a preliminary ruling from the Augstākā tiesa (Latvia) lodged on 27 January 2016 — Valsts ieņēmumu dienests v SIA ‘Veloserviss’
ECLI:EU:UNKNOWN:62016CN0047
62016CN0047
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Valentina R., lawyer
29.3.2016
Official Journal of the European Union
C 111/15
(Case C-47/16)
(2016/C 111/18)
Language of the case: Latvian
Referring court
Parties to the main proceedings
Applicant: Valsts ieņēmumu dienests
Defendant: SIA ‘Veloserviss’
Questions referred
Should the importer’s obligation to act in good faith, laid down in Article 220(2)(b) of Council Regulation No 2913/92 (1) of 12 October 1992 establishing the Community Customs Code, be defined as meaning that:
(a)it includes an obligation on the importer to verify the circumstances in which the Form A certificate granted to the exporter was issued (certificates regarding the parts which constitute the goods, the role of the exporter in the manufacture of the goods, etc.)?
(b)the importer acted in bad faith for no other reason than that the exporter acted in bad faith (for example, where the exporter failed to reveal the true origin of the costs, the value of the parts which constitute the goods, etc., to the customs authorities of the exporting country)?
(c)the obligation to act in good faith has not been fulfilled for no other reason than that the exporter submitted incorrect information to the customs authorities of the exporting country, and that is so even where the customs authorities themselves committed errors in issuing the certificate?
May the importer’s obligation to act in good faith, laid down in Article 220(2)(b) of Council Regulation No 2913/92 of 12 October 1992 establishing the Community Customs Code be deemed to be sufficiently proved by virtue of the general description of the situation set out in the communication from OLAF and by virtue of OLAF’s findings, or should the national customs authorities nevertheless obtain additional evidence regarding the conduct of the exporter?
(1) OJ 1992 L 302, p. 1.