Reference for a preliminary ruling from the Finanzgericht Hamburg (Germany) lodged on 26 August 2011 — Lagura Vermögensverwaltungs GmbH v Hauptzollamt Hamburg-Hafen

(Case C-438/11)

2011/C 347/12

Language of the case: German

Referring court

Finanzgericht Hamburg

Parties to the main proceedings

Applicant: Lagura Vermögensverwaltungs GmbH

Defendant: Hauptzollamt Hamburg-Hafen

Question referred

In the circumstances of the main proceedings, in which the authority of the third country can no longer verify whether the certificate issued by it is based on a correct account of the facts, is the person liable for payment to be denied the protection of legitimate expectations provided for in the second and third subparagraphs of Article 220(2)(b) of the Community Customs Code (1) where the circumstances on account of which it is impossible to clarify whether the content of the certificate of origin is correct fall within the sphere of control of the exporter, or is the transfer of the burden of proof, in the context of the third subparagraph of Article 220(2)(b) of the Customs Code, from the customs authority to the person liable for payment subject only, or rather, to the condition that clarification is impossible because it is outside the control of the authority in the exporting country or caused by the negligence of the exporter alone?

(1)  Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1) in the version as amended by Regulation (EC) No 2700/2000 of the European Parliament and of the Council of 16 November 2000 (OJ 2000 L 311, p. 17).