Language of document :

Request for a preliminary ruling from the Finanzgericht Hamburg (Germany) lodged on 8 September 2020 – F. Reyher Nchfg. GmbH & Co. KG v Hauptzollamt Hamburg

(Case C-419/20)

Language of the case: German

Referring court

Finanzgericht Hamburg

Parties to the main proceedings

Applicant: F. Reyher Nchfg. GmbH & Co. KG, represented by its general partner Verwaltungsgesellschaft F. Reyher Nchfg. mbH

Defendant: Hauptzollamt Hamburg

Question referred

Is there an infringement of EU law, which is a condition for entitlement to interest under EU law as developed by the Court of Justice of the European Union, where a Member State authority imposes a duty pursuant to EU law but a Member State court subsequently finds that the factual conditions for the imposition of the duty have not been met?