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CELEX 62011CJ0438

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.

decidedEuropean Union· Court of Justice of the European Union· EN

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8 November 2012

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8 November 2012 · Decided

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Official record CELEX 62011CJ0438 from European Union at Court of Justice of the European Union. Dated 8 November 2012. Status: decided.

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  1. 8 November 2012

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23 official files

Presuda Suda (prvo vijeće) od 2012. studeni 08.#Lagura Vermögensverwaltung GmbH protiv Hauptzollamt Hamburg-Hafen.#Zahtjev za prethodnu odluku podnesena po Finanzgericht Hamburg.#Predmet C-438/11.

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  • Presuda Suda (prvo vijeće) od 2012. studeni 08.#Lagura Vermögensverwaltung GmbH protiv Hauptzollamt Hamburg-Hafen.#Zahtjev za prethodnu odluku podnesena po Finanzgericht Hamburg.#Predmet C-438/11.

    judgment · HR · 8 November 2012

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  • Απόφαση του Δικαστηρίου (πρώτο τμήμα) της 8ης Νοεμβρίου 2012.#Lagura Vermögensverwaltung GmbH κατά Hauptzollamt Hamburg-Hafen.#Αίτηση του Finanzgericht Hamburg για την έκδοση προδικαστικής αποφάσεως.#Κοινοτικός τελωνειακός κώδικας — Άρθρο 220, παράγραφος 2, στοιχείο β΄ — Εκ των υστέρων είσπραξη εισαγωγικών δασμών — Δικαιολογημένη εμπιστοσύνη — Αδυναμία ελέγχου της ακρίβειας ενός πιστοποιητικού καταγωγής — Έννοια του «πιστοποιητικού που εκδόθηκε βάσει ανακριβούς εκθέσεως των πραγματικών στοιχείων εκ μέρους του εξαγωγέα» — Βάρος αποδείξεως — Σύστημα γενικευμένων δασμολογικών προτιμήσεων.#Υπόθεση C‑438/11.

    judgment · EL · 8 November 2012

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  • Urteil des Gerichtshofs (Erste Kammer) vom 8. November 2012.#Lagura Vermögensverwaltung GmbH gegen Hauptzollamt Hamburg-Hafen.#Vorabentscheidungsersuchen des Finanzgerichts Hamburg.#Zollkodex der Gemeinschaften – Art. 220 Abs. 2 Buchst. b – Nacherhebung von Einfuhrabgaben – Vertrauensschutz – Nichtaufklärbarkeit der inhaltlichen Richtigkeit eines Ursprungszeugnisses – Begriff des ‚Zeugnisses, das auf einer unrichtigen Darstellung der Fakten seitens des Ausführers beruht‘ – Beweislast – System allgemeiner Zollpräferenzen.#Rechtssache C‑438/11.

    judgment · DE · 8 November 2012

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  • Rozsudok Súdneho dvora (prvá komora) z 8. novembra 2012.#Lagura Vermögensverwaltung GmbH proti Hauptzollamt Hamburg-Hafen.#Návrh na začatie prejudiciálneho konania podaný Finanzgericht Hamburg.#Colný kódex Spoločenstva – Článok 220 ods. 2 písm. b) – Dodatočné vyberanie dovozného cla – Legitímna dôvera – Nemožnosť preukázať správnosť osvedčenia o pôvode tovaru – Pojem ‚osvedčenie založené na nesprávnom opise faktov poskytnutých vývozcom‘ – Dôkazné bremeno – Systém všeobecných colných preferencií.#Vec C-438/11.

    judgment · SK · 8 November 2012

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  • Решение на Съда (първи състав) от 8 ноември 2012 г.#Lagura Vermögensverwaltung GmbH срещу Hauptzollamt Hamburg-Hafen.#Преюдициално запитване, отправено от Finanzgericht Hamburg.#Митнически кодекс на Общността — Член 220, параграф 2, буква б) — Последващо събиране на вносни мита — Оправдани правни очаквания — Невъзможност да се провери достоверността на сертификат за произход — Понятие „сертификат, издаден на базата на невярно представяне на фактите от страна на износителя“ — Тежест на доказване — Система на общи тарифни преференции.#Дело C‑438/11.

    judgment · BG · 8 November 2012

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  • Arrêt de la Cour (première chambre) du 8 novembre 2012.#Lagura Vermögensverwaltung GmbH contre Hauptzollamt Hamburg-Hafen.#Demande de décision préjudicielle, introduite par le Finanzgericht Hamburg.#Code des douanes communautaire — Article 220, paragraphe 2, sous b) — Recouvrement a posteriori des droits à l’importation — Confiance légitime — Impossibilité de vérifier l’exactitude d’un certificat d’origine — Notion de ‘certificat établi sur la base d’une présentation incorrecte des faits par l’exportateur’ — Charge de la preuve — Système de préférences tarifaires généralisées.#Affaire C‑438/11.

    judgment · FR · 8 November 2012

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  • Hotărârea Curții (Camera întâi) din 8 noiembrie 2012.#Lagura Vermögensverwaltung GmbH împotriva Hauptzollamt Hamburg-Hafen.#Cerere de decizie preliminară formulată de Finanzgericht Hamburg.#Codul vamal comunitar – Articolul 220 alineatul (2) litera (b) – Recuperare ulterioară a taxelor la import – Încredere legitimă – Imposibilitate de a verifica exactitatea unui certificat de origine – Noțiunea „certificat care se bazează pe prezentarea incorectă a faptelor de către exportator” – Sarcina probei – Sistem de preferințe tarifare generalizate.#Cauza C-438/11.

    judgment · RO · 8 November 2012

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  • 2012 m. lapkričio 8 d. Teisingumo Teismo (pirmoji kolegija) sprendimas.#Lagura Vermögensverwaltung GmbH prieš Hauptzollamt Hamburg-Hafen.#Finanzgericht Hamburg prašymas priimti prejudicinį sprendimą.#Bendrijos muitinės kodeksas – 220 straipsnio 2 dalies b punktas – Paskesnis importo muitų išieškojimas – Teisėti lūkesčiai – Galimybės patikrinti kilmės sertifikatą nebuvimas – Sąvoka „sertifikatas, išduotas pagal neteisingus eksportuotojo pateiktus faktus“ – Įrodinėjimo pareiga – Bendrųjų tarifų lengvatų sistema.#Byla C‑438/11.

    judgment · LT · 8 November 2012

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  • Domstolens dom (första avdelningen) av den 8 november 2012.#Lagura Vermögensverwaltung GmbH mot Hauptzollamt Hamburg-Hafen.#Begäran om förhandsavgörande från Finanzgericht Hamburg.#Gemenskapens tullkodex – Artikel 220.2 b – Uppbörd i efterhand av importtull – Berättigade förväntningar – Omöjligt att kontrollera huruvida ett ursprungsintyg är korrekt – Begreppet ’certifikat som upprättats på grundval av en felaktig redogörelse av exportören beträffande de faktiska omständigheterna’ – Bevisbörda – Ordningen för allmänna tullförmåner.#Mål C‑438/11.

    judgment · SV · 8 November 2012

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  • Sodba Sodišča (prvi senat) z dne 8. novembra 2012.#Lagura Vermögensverwaltung GmbH proti Hauptzollamt Hamburg-Hafen.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Finanzgericht Hamburg.#Carinski zakonik Skupnosti – Člen 220(2)(b) – Naknadna izterjava uvoznih dajatev – Legitimno pričakovanje – Nemožnost preveritve, ali je potrdilo o poreklu točno – Pojem potrdila, izdanega na podlagi napačnih dejstev, ki jih je navedel izvoznik – Dokazno breme – Sistem splošnih tarifnih preferencialov.#Zadeva C‑438/11.

    judgment · SL · 8 November 2012

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  • Euroopa Kohtu otsus (esimene koda), 8.11.2012.#Lagura Vermögensverwaltung GmbH versus Hauptzollamt Hamburg-Hafen.#Eelotsusetaotlus, mille on esitanud Finanzgericht Hamburg.#Ühenduse tolliseadustik – Artikli 220 lõike 2 punkt b – Imporditollimaksu tollivormistusjärgne sissenõudmine – Õiguspärane ootus – Päritolusertifikaadi õigsuse kontrollimise võimatus – Mõiste „eksportija esitatud ebaõigetel asjaoludel põhinev sertifikaat” – Tõendamiskoormis – Üldiste tariifsete soodustuste süsteem.#Kohtuasi C-438/11.

    judgment · ET · 8 November 2012

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  • Tiesas (pirmā palāta) 2012. gada 8. novembra spriedums.#Lagura Vermögensverwaltung GmbH pret Hauptzollamt Hamburg-Hafen.#Finanzgericht Hamburg lūgums sniegt prejudiciālu nolēmumu.#Kopienas Muitas kodekss – 220. panta 2. punkta b) apakšpunkts – Ievedmuitas nodokļa pēcmuitošanas piedziņa – Tiesiskā paļāvība – Neiespējamība pārbaudīt izcelsmes sertifikāta pareizību – “Pamatojoties uz eksportētāja sniegtām nepatiesām ziņām par faktiem, izdota sertifikāta” jēdziens – Pierādīšanas pienākums – Vispārējo tarifa preferenču sistēma.#Lieta C‑438/11.

    judgment · LV · 8 November 2012

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  • Domstolens dom (Første Afdeling) af 8. november 2012.#Lagura Vermögensverwaltung GmbH mod Hauptzollamt Hamburg-Hafen.#Anmodning om præjudiciel afgørelse indgivet af Finanzgericht Hamburg.#EF-toldkodeksen – artikel 220, stk. 2, litra b) – efteropkrævning af importafgifter – berettiget forventning – manglende mulighed for at kontrollere rigtigheden af et oprindelsescertifikat – begrebet »certifikat udstedt på grundlag af eksportørens ukorrekte fremstilling af de faktiske omstændigheder« – bevisbyrde – arrangement med generelle toldpræferencer.#Sag C-438/11.

    judgment · DA · 8 November 2012

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  • Arrest van het Hof (Eerste kamer) van 8 november 2012.#Lagura Vermögensverwaltung GmbH tegen Hauptzollamt Hamburg-Hafen.#Verzoek van het Finanzgericht Hamburg om een prejudiciële beslissing.#Communautair douanewetboek – Artikel 220, lid 2, sub b – Navordering van rechten bij invoer – Gewettigd vertrouwen – Onmogelijkheid om juistheid van certificaat van oorsprong na te gaan – Begrip ‚certificaat gebaseerd op onjuiste weergave van feiten door exporteur’ – Bewijslast – Stelsel van algemene tariefpreferenties.#Zaak C‑438/11.

    judgment · NL · 8 November 2012

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  • Sentenza della Corte (Prima Sezione) dell’8 novembre 2012.#Lagura Vermögensverwaltung GmbH contro Hauptzollamt Hamburg-Hafen.#Domanda di pronuncia pregiudiziale proposta dal Finanzgericht Hamburg.#Codice doganale comunitario — Articolo 220, paragrafo 2, lettera b) — Recupero dei dazi all’importazione — Legittimo affidamento — Impossibilità di verificare l’esattezza di un certificato d’origine — Nozione di “certificato basato su una situazione fattuale inesatta riferita dall’esportatore” — Onere della prova — Sistema di preferenze tariffarie generalizzate.#Causa C‑438/11.

    judgment · IT · 8 November 2012

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  • Sentencia del Tribunal de Justicia (Sala Primera) de 8 de noviembre de 2012.#Lagura Vermögensverwaltung GmbH contra Hauptzollamt Hamburg‑Hafen.#Petición de decisión prejudicial planteada por el Finanzgericht Hamburg.#Código aduanero comunitario — Artículo 220, apartado 2, letra b) — Recaudación a posteriori de derechos de importación — Confianza legítima — Imposibilidad de comprobar la exactitud de un certificado de origen — Concepto de “certificado basado en una versión de los hechos incorrecta facilitada por el exportador” — Carga de la prueba — Sistema de preferencias arancelarias generalizadas.#Asunto C‑438/11.

    judgment · ES · 8 November 2012

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  • Rozsudek Soudního dvora (prvního senátu) ze dne 8. listopadu 2012.#Lagura Vermögensverwaltung GmbH v. Hauptzollamt Hamburg-Hafen.#Žádost o rozhodnutí o předběžné otázce podaná Finanzgericht Hamburg.#Celní kodex Společenství – Článek 220 odst. 2 písm. b) – Dodatečný výběr dovozního cla – Legitimní očekávání – Nemožnost ověření správnosti osvědčení o původu – Pojem ,potvrzení založené na nesprávném popisu skutečností podaném vývozcem‘ – Důkazní břemeno – Systém všeobecných celních preferencí.#Věc C‑438/11.

    judgment · CS · 8 November 2012

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  • Unionin tuomioistuimen tuomio (ensimmäinen jaosto) 8.11.2012.#Lagura Vermögensverwaltung GmbH vastaan Hauptzollamt Hamburg-Hafen.#Finanzgericht Hamburgin esittämä ennakkoratkaisupyyntö.#Yhteisön tullikoodeksi – 220 artiklan 2 kohdan b alakohta – Tuontitullien kantaminen jälkitullauksin – Perusteltu luottamus – Tilanne, jossa alkuperätodistuksen paikkansapitävyyttä ei ole mahdollista tarkastaa – Viejän antamaan virheelliseen selvitykseen tosiasioista perustuvan todistuksen käsite – Todistustaakka – Yleinen tullietuuskohtelu.#Asia C-438/11.

    judgment · FI · 8 November 2012

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  • Acórdão do Tribunal de Justiça (Primeira Secção) de 8 de novembro de 2012.#Lagura Vermögensverwaltung GmbH contra Hauptzollamt Hamburg‑Hafen.#Pedido de decisão prejudicial apresentado pelo Finanzgericht Hamburg.#Código Aduaneiro Comunitário — Artigo 220.°, n.° 2, alínea b) — Cobrança a posteriori dos direitos de importação — Confiança legítima — Impossibilidade de verificar a exatidão de um certificado de origem — Conceito de ‘certificado elaborado com base numa declaração materialmente incorreta do exportador’ — Ónus da prova — Sistema de preferências pautais generalizadas.#Processo C‑438/11.

    judgment · PT · 8 November 2012

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  • A Bíróság ítélete (első tanács), 2012. november 8.#Lagura Vermögensverwaltung GmbH kontra Hauptzollamt Hamburg‑Hafen.#A Finanzgericht Hamburg (Németország) által benyújtott előzetes döntéshozatal iránti kérelem.#Közösségi Vámkódex – A 220. cikk (2) bekezdésének b) pontja – Behozatali vámok utólagos beszedése – Bizalomvédelem – A származási bizonyítvány pontossága utólagos ellenőrzésének lehetetlensége – Az »igazolás[, amely] az exportőr által szolgáltatott adatok hibás feltüntetésén alapul« kifejezés fogalma – Bizonyítási teher – Általános preferenciális rendszer.#C‑438/11. sz. ügy.

    judgment · HU · 8 November 2012

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  • Sentenza tal-Qorti tal-Ġustizzja (L-Ewwel Awla) tat-8 ta’ Novembru 2012.#Lagura Vermögensverwaltung GmbH vs Hauptzollamt Hamburg-Hafen.#Talba għal deċiżjoni preliminari mressqa mill-Finanzgericht Hamburg.#Kodiċi Doganali tal-Komunità — Artikolu 220(2)(b) — Irkupru a posteriori ta’ dazji fuq l-importazzjoni — Aspettattivi leġittimi — Impossibbiltà li tiġi vverifikata l-eżattezza ta’ ċertifikat ta’ oriġini — Kunċett ta’ ‘ċertifikat ibbażat fuq preżentazzjoni inkorretta tal-fatti mill-esportatur’ — Oneru tal-prova — Sistema ta’ preferenzi tariffarji ġeneralizzati.#Kawża C‑438/11.

    judgment · MT · 8 November 2012

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  • Wyrok Trybunału (pierwsza izba) z dnia 8 listopada 2012 r.#Lagura Vermögensverwaltung GmbH przeciwko Hauptzollamt Hamburg-Hafen.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym złożony przez Finanzgericht Hamburg.#Wspólnotowy kodeks celny – Artykuł 220 ust. 2 lit. b) – Retrospektywne pokrycie należności celnych przywozowych – Uzasadnione oczekiwania – Niemożność weryfikacji prawidłowości świadectwa pochodzenia – Pojęcie „świadectwa wystawionego na podstawie niewłaściwego przedstawienia faktów przez eksportera” – Ciężar dowodu – System ogólnych preferencji taryfowych.#Sprawa C‑438/11.

    judgment · PL · 8 November 2012

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  • 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.

    judgment · EN · 8 November 2012

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