Renesola UK Ltd v The Commissioners for Her Majesty's Revenue and Customs
20. Mai 2021ECLI:EU:C:2021:400
Zitierte HS-Codes
Gegenstand
Reference for a preliminary ruling – Customs union – Assessment of validity – Implementing Regulation (EU) No 1357/2013 – Determination of the country of origin of solar modules assembled in a third country from solar cells manufactured in another third country – Regulation (EEC) No 2913/92 – Community Customs Code – Article 24 – Origin of goods whose production involved more than one third country – Concept of ‘last substantial processing or working’
Zusammenfassung und Tenor
On those grounds, the Court (Third Chamber) hereby rules: Examination of the first question referred for a preliminary ruling has disclosed no factor of such a kind as to affect the validity of Commission Implementing Regulation (EU) No 1357/2013 of 17 December 2013 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code. Prechal Wahl Biltgen Rossi Passer Delivered in open court in Luxembourg on 20 May 2021. A. Calot Escobar Registrar A. Prechal President of the Third Chamber ( *1 ) Language of the case: English.
Schlagwörter
Customs unionAssessment of validityImplementing Regulation (EU) No 1357/2013Determination of the country of origin of solar modules assembled in a third country from solar cells manufactured in another third countryRegulation (EEC) No 2913/92Community Customs Code