Asunto C-156/16: Sentencia del Tribunal de Justicia (Sala Octava) de 12 de octubre de 2017 (petición de decisión prejudicial planteada por el Finanzgericht München — Alemania) — Tigers GmbH / Hauptzollamt Landshut [Procedimiento prejudicial — Reglamento de Ejecución (UE) n.° 412/2013 — Artículo 1, apartado 3 — Código aduanero comunitario — Artículo 78 — Regla que supedita la aplicación de los tipos de derecho antidumping individuales a la presentación de una factura válida — Procedencia de la presentación de una factura comercial válida con posterioridad a la declaración en aduana — Denegación del reembolso]
Section | Diario Oficial |
Issuing Organization | Tribunal de Justicia de las Comunidades Europeas |
4.12.2017 ES Diario Oficial de la Unión Europea C 412/7
Lengua de procedimiento: alemán
Finanzgericht München
Demandante: Tigers GmbH
Demandada: Hauptzollamt Landshut
El artículo 1, apartado 3, del Reglamento de Ejecución (UE) n.o 412/2013 del Consejo, de 13 de mayo de 2013, por el que se impone un derecho antidumping definitivo y se percibe definitivamente el derecho provisional impuesto sobre las importaciones de artículos de cerámica para el servicio de mesa o de cocina originarios de la República Popular China, debe interpretarse en el sentido de que autoriza a presentar, con posterioridad a la declaración en aduana, una factura comercial válida, a efectos del establecimiento de un derecho antidumping...
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