Request for a preliminary ruling from the Finanzgericht Hamburg (Germany) lodged on 7 September 2020 – Gräfendorfer Geflügel- und Tiefkühlfeinkost Produktions GmbH v Hauptzollamt Hamburg

(Case C-415/20)

Language of the case: German

Referring court

Finanzgericht Hamburg

Parties to the main proceedings

Applicant: Gräfendorfer Geflügel- und Tiefkühlfeinkost Produktions GmbH

Defendant: Hauptzollamt Hamburg

Questions referred

Does the requirement under EU law for Member States to repay, with interest, duties levied in breach of EU law also apply where the reason for the repayment is not a finding by the Court of Justice of the European Union that a provision of EU law has been breached, but that the Court of Justice has interpreted a (sub)heading of the Combined Nomenclature?

Do the principles relating to a claim to interest established by the Court of Justice of the European Union also apply to the payment of export refunds refused by the Member State authority in breach of EU law?

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