This document is an excerpt from the EUR-Lex website
Document 62009CN0371
Case C-371/09: Reference for a preliminary ruling from the High Court of Justice (England and Wales), Chancery Division, made on 14 September 2009 — Commissioners for Her Majesty's Revenue and Customs v Isaac International Limited
Case C-371/09: Reference for a preliminary ruling from the High Court of Justice (England and Wales), Chancery Division, made on 14 September 2009 — Commissioners for Her Majesty's Revenue and Customs v Isaac International Limited
Case C-371/09: Reference for a preliminary ruling from the High Court of Justice (England and Wales), Chancery Division, made on 14 September 2009 — Commissioners for Her Majesty's Revenue and Customs v Isaac International Limited
OJ C 267, 7.11.2009, p. 50–51
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
7.11.2009 |
EN |
Official Journal of the European Union |
C 267/50 |
Reference for a preliminary ruling from the High Court of Justice (England and Wales), Chancery Division, made on 14 September 2009 — Commissioners for Her Majesty's Revenue and Customs v Isaac International Limited
(Case C-371/09)
2009/C 267/84
Language of the case: English
Referring court
High Court of Justice (England and Wales), Chancery Division
Parties to the main proceedings
Applicant: Commissioners for Her Majesty's Revenue and Customs
Defendant: Isaac International Limited
Questions referred
(1) |
In circumstances such as those of the present case, where an importer is established and operates in two Member States and imports goods in one Member State and immediately transports them to a second Member State, does the end-use authorisation required for the purpose of obtaining exemption from anti-dumping duty pursuant to Article 14(c) of Commission Regulation 88/97 (1) involve more than one customs authority for the purpose of Article 292(3) of Commission Regulation 2454/93 (2)? |
(2) |
In circumstances such as those of the present case, where an importer failed to obtain the necessary authorisation for use of the end-use procedure envisaged by Article 14(c) of Commission Regulation 88/97, can exemption from anti-dumping duty nevertheless apply pursuant to Article 212a of Council Regulation 2913/92 (3)? |
(3) |
If the answer to the second question is in the affirmative, in assessing whether a trader in a situation such as that of Isaac has been obviously negligent,
|
(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 L 17, p. 17
(2) Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, OJ L 253, p. 1
(3) Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code
OJ L 302, p. 1