Request for a preliminary ruling from the Administratīvā rajona tiesa (Latvia) lodged on 20 December 2024 – SIA DELVE 2/Valsts ieņēmumu dienests
Preliminary questions
In the circumstances of the main proceedings , should Article 1(3) of Commission Implementing Regulation (EU) 2022/191 1 of 16 February 2022 imposing a definitive anti-dumping duty on imports of certain iron or steel fasteners originating in the People’s Republic of China be interpreted as meaning that, for the purposes of the imposition of a definitive anti-dumping duty, an importer may, after lodging the customs declaration, submit a valid invoice drawn up subsequently?
Should Article 1(3) of Commission Implementing Regulation (EU) 2022/191 of 16 February 2022 imposing a definitive anti-dumping duty on imports of certain iron or steel fasteners originating in the People’s Republic of China, read in conjunction with recital 607 thereof, be interpreted as meaning that the presentation of a valid invoice may not in itself serve as a basis for the application of an individual duty?
Source
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