Judgment of the Court (First Chamber), 8 November 2012
Lagura Vermögensverwaltung GmbH v Hauptzollamt Hamburg-Hafen
Reference for a preliminary ruling from the Finanzgericht Hamburg
Community customs code - Article 220(2)(b) — Post-clearance recovery of import duties — Legitimate expectations — Impossibility of verifying the accuracy of a certificate of origin — Notion of ‘certificate based on an incorrect account of the facts provided by the exporter’ — Burden of proof — Scheme of generalised tariff preferences
Case C‑438/11
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published in the electronic Reports of Cases (Court Reports - general)
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Judgment
ECLI:EU:C:2012:703 |
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