Asunto C-613/12: Sentencia del Tribunal de Justicia (Sala Tercera) de 6 de febrero de 2014 (petición de decisión prejudicial planteada por el Finanzgericht Düsseldorf — Alemania) — Helm Düngemittel GmbH/Hauptzollamt Krefeld (Procedimiento prejudicial — Unión aduanera y Arancel Aduanero Común — Acuerdo Euromediterráneo con Egipto — Artículo 20 del Protocolo no 4 — Prueba del origen — Certificado de circulación de mercancías EUR.1 — Certificado de circulación de mercancías EUR.1 sustitutorio expedido cuando la mercancía ya no se encuentra bajo el control de la autoridad aduanera expedidora — Denegación de aplicación del régimen preferencial)
Section | información judicial |
Issuing Organization | Eurofound |
Lengua de procedimiento: alemán
Finanzgericht Düsseldorf
Demandante: Helm Düngemittel GmbH
Demandada: Hauptzollamt Krefeld
Petición de decisión prejudicial — Finanzgericht Düsseldorf — Interpretación del artículo 20 del Protocolo no 4 del Acuerdo Euromediterráneo, por el que se crea una asociación entre las Comunidades Europeas y sus Estados miembros, por una parte, y la República Árabe de Egipto, por otra (DO 2004, L 304, p. 39), en su versión modificada por la Decisión no 1/2006 del Consejo de Asociación UE-Egipto, de 17 de febrero de 2006 (DO L 73, p. 1) — Certificado de origen sustitutorio expedido a posteriori cuando el producto ya no se encuentra bajo el control de la autoridad aduanera expedidora.
1)
El Acuerdo Euromediterráneo por el que se establece una Asociación entre las Comunidades Europeas y sus Estados miembros, por una parte, y la República Árabe de Egipto, por otra, firmado en Luxemburgo el 25 de junio de 2001, aprobado por la Decisión 2004/635/CE del Consejo, de 21 de abril de 2004, debe interpretarse en el sentido de que el origen egipcio de una mercancía, a efectos del régimen preferencial aduanero establecido por el citado Acuerdo, puede acreditarse aun cuando la mercancía se haya dividido a su llegada en un primer Estado miembro para el envío de una parte de ésta a un segundo Estado miembro y el certificado de circulación EUR.1 sustitutorio, expedido por las autoridades aduaneras del primer Estado miembro para la parte de dicha mercancía enviada al segundo Estado miembro, no cumple los requisitos previstos para la expedición de tal certificado en el artículo 20 del...
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