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Document 62024CA0086
Case C-86/24, CS STEEL: Judgment of the Court (Eighth Chamber) of 2 October 2025 (request for a preliminary ruling from the Krajský soud v Ostravě – pobočka v Olomouci – Czech Republic) – CS STEEL a.s. v Generální ředitelství cel (Reference for a preliminary ruling – Customs union – Regulation (EU) No 952/2013 – Determination of origin of goods – Delegated Regulation (EU) 2015/2446 – Subheading 730441 of the Harmonised Commodity Description and Coding System – Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel – Validity of the rule of origin applicable to steel pipes – Hot-finished pipes, subsequently cold-reduced)
Case C-86/24, CS STEEL: Judgment of the Court (Eighth Chamber) of 2 October 2025 (request for a preliminary ruling from the Krajský soud v Ostravě – pobočka v Olomouci – Czech Republic) – CS STEEL a.s. v Generální ředitelství cel (Reference for a preliminary ruling – Customs union – Regulation (EU) No 952/2013 – Determination of origin of goods – Delegated Regulation (EU) 2015/2446 – Subheading 730441 of the Harmonised Commodity Description and Coding System – Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel – Validity of the rule of origin applicable to steel pipes – Hot-finished pipes, subsequently cold-reduced)
Case C-86/24, CS STEEL: Judgment of the Court (Eighth Chamber) of 2 October 2025 (request for a preliminary ruling from the Krajský soud v Ostravě – pobočka v Olomouci – Czech Republic) – CS STEEL a.s. v Generální ředitelství cel (Reference for a preliminary ruling – Customs union – Regulation (EU) No 952/2013 – Determination of origin of goods – Delegated Regulation (EU) 2015/2446 – Subheading 730441 of the Harmonised Commodity Description and Coding System – Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel – Validity of the rule of origin applicable to steel pipes – Hot-finished pipes, subsequently cold-reduced)
OJ C, C/2025/6140, 24.11.2025, ELI: http://data.europa.eu/eli/C/2025/6140/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)
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Official Journal |
EN C series |
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C/2025/6140 |
24.11.2025 |
Judgment of the Court (Eighth Chamber) of 2 October 2025 (request for a preliminary ruling from the Krajský soud v Ostravě – pobočka v Olomouci – Czech Republic) – CS STEEL a.s. v Generální ředitelství cel
(Case C-86/24, (1) CS STEEL)
(Reference for a preliminary ruling - Customs union - Regulation (EU) No 952/2013 - Determination of origin of goods - Delegated Regulation (EU) 2015/2446 - Subheading 7304 41 of the Harmonised Commodity Description and Coding System - Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel - Validity of the rule of origin applicable to steel pipes - Hot-finished pipes, subsequently cold-reduced)
(C/2025/6140)
Language of the case: Czech
Referring court
Krajský soud v Ostravě – pobočka v Olomouci
Parties to the main proceedings
Applicant: CS STEEL a.s.
Defendant: Generální ředitelství cel
Operative part of the judgment
The examination of the question referred for a preliminary ruling has disclosed no factor of such a kind as to affect the validity of the primary rule applicable to goods under subheading 7304 41 of the Harmonised Commodity Description and Coding System, provided for in Annex 22-01 to Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code.
(1) OJ C, C/2024/3150.
ELI: http://data.europa.eu/eli/C/2025/6140/oj
ISSN 1977-091X (electronic edition)