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Document 62010CN0409

Case C-409/10: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 16 August 2010 — Hauptzollamt Hamburg-Hafen v Afasia Knits Deutschland GmbH

OJ C 274, 9.10.2010, p. 21–21 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

9.10.2010   

EN

Official Journal of the European Union

C 274/21


Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 16 August 2010 — Hauptzollamt Hamburg-Hafen v Afasia Knits Deutschland GmbH

(Case C-409/10)

()

2010/C 274/33

Language of the case: German

Referring court

Bundesfinanzhof

Parties to the main proceedings

Appellant: Hauptzollamt Hamburg-Hafen

Respondent: Afasia Knits Deutschland GmbH

Questions referred

1.

Is it compatible with Article 32 of Protocol 1 concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation to the Partnership Agreement between the members of the African, Caribbean and Pacific Group of States, of the one part, and the European Community and its Member States, of the other part, (1) if the European Commission essentially takes it upon itself to undertake the subsequent verification of proofs of origin in the exporting country, albeit with the assistance of the authorities of that country, and does it constitute a result of this verification within the meaning of that article if the results of the verification so obtained by the Commission are recorded in a report that is co-signed by a representative of the government of the exporting country?

2.

If the answer to the first question is in the affirmative, can the person liable for the duty in a case such as the action in the main proceedings — in which the exporting country has declared proofs of preferential origin issued during a particular period to be invalid because the origin of the goods could not be confirmed by subsequent verification even though it could not be ruled out that some export goods satisfied the origin requirements — rely on the protection of legitimate expectations on the basis of the second and third subparagraphs of Article 220(2)(b) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (2) and claim that the preference certificates presented in his case may have been correct and were therefore based on a correct account of the facts provided by the exporter?


(1)  2000/483/EC: Partnership agreement between the members of the African, Caribbean and Pacific Group of States of the one part, and the European Community and its Member States, of the other part, signed in Cotonou on 23 June 2000 (OJ 2000 L 317, p. 3)

(2)  OJ 1992 L 302, p. 1


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