Request for a preliminary ruling from the Rechtbank Noord-Holland zittingsplaats Haarlem (Netherlands) lodged on 21 December 2021 – Nokia Solutions and Networks Oy v Inspecteur van de Belastingdienst/Douane, kantoor Eindhoven

(Case C-809/21)

Language of the case: Dutch

Referring court

Rechtbank Noord-Holland zittingsplaats Haarlem

Parties to the main proceedings

Appellant: Nokia Solutions and Networks Oy

Respondent: Inspecteur van de Belastingdienst/Douane, kantoor Eindhoven

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 – where a Member State authority, on the basis of a post-importation control of a customs declaration submitted after 1 May 2016, imposes a duty in breach of legally valid provisions of EU law and a Member State court makes a finding of that infringement of EU law?

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