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Document 62010CN0138
Case C-138/10: Reference for a preliminary ruling from the Administrativen sad Sofia-grad (Bulgaria) lodged on 15 March 2010 — DP Grup EOOD v Direcktor na Agentsia ‘Mituitsi’
Case C-138/10: Reference for a preliminary ruling from the Administrativen sad Sofia-grad (Bulgaria) lodged on 15 March 2010 — DP Grup EOOD v Direcktor na Agentsia ‘Mituitsi’
Case C-138/10: Reference for a preliminary ruling from the Administrativen sad Sofia-grad (Bulgaria) lodged on 15 March 2010 — DP Grup EOOD v Direcktor na Agentsia ‘Mituitsi’
OJ C 148, 5.6.2010, p. 16–17
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
5.6.2010 |
EN |
Official Journal of the European Union |
C 148/16 |
Reference for a preliminary ruling from the Administrativen sad Sofia-grad (Bulgaria) lodged on 15 March 2010 — DP Grup EOOD v Direcktor na Agentsia ‘Mituitsi’
(Case C-138/10)
2010/C 148/25
Language of the case: Bulgarian
Referring court
Administrativen sad Sofia-grad
Parties to the main proceedings
Applicant: DP Grup
Defendant: Direcktor na Agentsia ‘Mituitsi’
Questions referred
1. |
In the circumstances of the main proceedings, is Article 63 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (1) to be interpreted as requiring the customs authority to carry out only an examination of the conformity of the customs declaration with the requirements of Article 62 of that regulation by merely undertaking an examination of documents to the extent specified in Article 68 of the Regulation, and to take a decision concerning acceptance of the customs declaration solely on the basis of the documents presented, where a doubt has arisen as to the correctness of the tariff code of the goods and an expert report is necessary in order to determine that code? |
2. |
In the circumstances of the main proceedings, is the decision of the customs authority concerning immediate acceptance of the customs declaration pursuant to Article 63 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code to be regarded as a decision of a customs authority in accordance with Article 4(5) in conjunction with Article 8(1), first indent, of the Customs Code, and this in respect of the entire content of the customs declaration made, when at the same time the following circumstances are present:
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3. |
In the circumstances of the main proceedings, is Article 63 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code to be interpreted as meaning that
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(1) OJ L 302, p. 1;