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Document 62019CN0391

Case C-391/19: Request for a preliminary ruling from the Varhoven administrativen sad (Bulgaria) lodged on 21 May 2019 — ‘Unipack’ AD v Direktor na Teritorialna direktsia ‘Dunavska’ of the Agentsia ‘Mitnitsi’, The Public Prosecutor at the Varhovna administrativna prokuratura of the Republic of Bulgaria

OJ C 280, 19.8.2019, p. 24–24 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

19.8.2019   

EN

Official Journal of the European Union

C 280/24


Request for a preliminary ruling from the Varhoven administrativen sad (Bulgaria) lodged on 21 May 2019 — ‘Unipack’ AD v Direktor na Teritorialna direktsia ‘Dunavska’ of the Agentsia ‘Mitnitsi’, The Public Prosecutor at the Varhovna administrativna prokuratura of the Republic of Bulgaria

(Case C-391/19)

(2019/C 280/32)

Language of the case: Bulgarian

Referring court

Varhoven administrativen sad

Parties to the main proceedings

Appellant in the appeal on a point of law:‘Unipack’ AD

Respondent in the appeal on a point of law: Direktor na Teritorialna direktsia ‘Dunavska’ of the Agentsia ‘Mitnitsi’, The Public Prosecutor at the Varhovna administrativna prokuratura of the Republic of Bulgaria

Question referred

Does it constitute exceptional circumstances within the meaning of Article 172(2) of Commission Delegated Regulation (EU) 2015/2446 (1) 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, which would provide a basis for the granting of authorisation with retroactive effect pursuant to Article 211(2) of the Union Customs Code for the use of the end-use customs procedure pursuant to Article 254 of the Union Customs Code in relation to an import of products that took place before the date of acceptance of the application for authorisation and after the expiry of the validity of a BTI decision in favour of the holder of the procedure for those products due to an amendment to the Combined Nomenclature, if, in the period (of approximately 10 months) between the expiry of the validity of the BTI decision and the import for which the use of the end-use procedure was requested, several (nine) imports of products were made without the customs authorities having corrected the declared Combined Nomenclature code, and the goods were used for a purpose exempted from the anti-dumping duty?


(1)  OJ 2015 L 343, p. 1.


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