Asunto C-204/15: Petición de decisión prejudicial planteada por la Augstākā tiesa (Letonia) el 4 de mayo de 2015 — Valsts ieņēmumu dienests/SIA Latspas
13.7.2015 ES Diario Oficial de la Unión Europea C 228/6
Lengua de procedimiento: letón
Augstākā tiesa
Recurrente en casación: Valsts ieņēmumu dienests
Otra parte: SIA Latspas
1) ¿El artículo 29, apartado 1, del Reglamento (CEE) no 2913/92 (1) del Consejo, de 12 de octubre de 1992, por el que se aprueba el Código aduanero comunitario, debe interpretarse en el sentido de que el método establecido en dicho artículo también es de aplicación cuando la importación de las mercancías y su despacho a libre práctica en el territorio aduanero de la Comunidad se hayan producido como consecuencia de que durante el procedimiento de tránsito han sido sustraídas a la vigilancia aduanera, tratándose de mercancías sujetas a derechos de importación y que no han sido vendidas para su exportación con destino al territorio aduanero de la Comunidad sino para su exportación fuera de la Comunidad
2) ¿La expresión «de forma sucesiva», que figura en el artículo 30, apartado 1, del Reglamento (CEE) no 2913/92 del Consejo, de 12 de octubre de 1992, por el que se aprueba el Código aduanero comunitario, en relación con el derecho a una buena administración que se consagra en el artículo 41 de la Carta de los Derechos Fundamentales de la Unión Europea y junto con el principio de motivación de los actos...
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