1.

Is Commission Implementing Regulation 1357/2013/EU (1), to the extent that it purports to determine the country of origin of solar modules manufactured from materials coming from several jurisdictions by ascribing origin to the country where the solar cells were manufactured, contrary to the requirement in Article 24 of Council Regulation 2913/92/EEC (2) (the Community Customs Code), namely that goods whose production involves more than one country shall be deemed to originate in the country where they underwent their last substantial economically justified processing or working in an undertaking equipped for that purpose and resulting in the manufacture of a new product or representing an important stage of manufacture, and hence invalid?

2.

If Regulation 1357/2013 is invalid, is Article 24 of the Community Customs Code to be interpreted as meaning that the assembly of solar modules from solar cells and other parts constitutes a substantial processing or working?