Request for a preliminary ruling from the Fővárosi Törvényszék (Hungary) lodged on 18 January 2024 – ROSAS Logisztikai Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága

(Case C-33/24, ROSAS)

Language of the case: Hungarian

Referring court

Fővárosi Törvényszék

Parties to the main proceedings

Applicant: ROSAS Logisztikai Kft.

Defendant: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága

Question referred

Must Article 173(3) of Regulation (EU) No 952/2013 of the European Parliament and of the Council ¹ laying down the Union Customs Code be interpreted as meaning that it allows an indirect customs representative – identified as such as a result of a typographical error – acting as customs declarant to amend a customs declaration already lodged and verified after the goods in question have been released for free circulation, so that, by changing the representative status code, he or she subsequently becomes the direct representative?

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¹ OJ 2013 L 269, p. 1.