Asunto C-407/16: Sentencia del Tribunal de Justicia (Sala Sexta) de 26 de octubre de 2017 (petición de decisión prejudicial planteada por la Augstākā tiesa — Letonia) — «Aqua Pro» SIA / Valsts ieņēmumu dienests [Procedimiento prejudicial — Unión aduanera — Código aduanero comunitario — Artículo 220, apartado 1 y apartado 2, letra b) — Recaudación a posteriori de derechos de importación o de exportación — Concepto de «contracción de los derechos de importación» — Resolución de la autoridad aduanera competente — Plazo de presentación de una solicitud de devolución o condonación — Obligación de remitir el asunto a la Comisión Europea — Elementos de prueba en caso de recurso contra una resolución de la autoridad competente del Estado miembro de importación]

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