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Document 62024CN0659

Case C-659/24, A-GmbH & Co. KG: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 9 October 2024 – A-GmbH & Co. KG v Hauptzollamt C

OJ C, C/2025/250, 20.1.2025, ELI: http://data.europa.eu/eli/C/2025/250/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

ELI: http://data.europa.eu/eli/C/2025/250/oj

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Official Journal
of the European Union

EN

C series


C/2025/250

20.1.2025

Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 9 October 2024 – A-GmbH & Co. KG v Hauptzollamt C

(Case C-659/24, A-GmbH & Co. KG)

(C/2025/250)

Language of the case: German

Referring court

Bundesfinanzhof

Parties to the main proceedings

Applicant and appellant on a point of law: A-GmbH & Co. KG

Defendant and respondent in the appeal on a point of law: Hauptzollamt C

Questions referred

1.

Is Article 14(c) of Commission Regulation (EC) No 88/97 (1) to be interpreted as meaning that that exemption from the extended anti-dumping duty may be combined with the other exemptions under Article 14(a) and/or (b) of Regulation No 88/97 in the same authorisation for an end use within the meaning of Article 254 of the Union Customs Code?

2.

May Article 14(c) of Regulation No 88/97 be interpreted as meaning that, in the authorisation, fewer than 300 units of a given essential bicycle part per customer may be exempted from the extended anti-dumping duty on a monthly basis?

3.

Does the quantity of fewer than 300 units on a monthly basis referred to in Article 14(c) of Regulation No 88/97 constitute an exemption threshold, with the consequence that the exemption from the extended anti-dumping duty as a whole ceases to apply if a party declares or forwards more than 299 units on a monthly basis, or does it constitute an allowance, in which case 299 units remain exempted in any event, regardless of whether that quantity is exceeded?


(1)  Commission Regulation (EC) No 88/97 of 20 January 1997 on the authorisation of the exemption of imports of certain bicycle parts originating in the People’s Republic of China from the extension by Council Regulation (EC) No 71/97 of the anti-dumping duty imposed by Council Regulation (EEC) No 2474/93 (OJ 1997 L 17, p. 17), amended by Commission Regulation (EU) No 512/2013 of 4 June 2013 (OJ 2013 L 152, p. 1).


ELI: http://data.europa.eu/eli/C/2025/250/oj

ISSN 1977-091X (electronic edition)


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