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CELEX 62024CJ0889

Judgment of the Court (Second Chamber) of 21 May 2026.#SIA „DELVE 2” v Valsts ieņēmumu dienests.#Reference for a preliminary ruling – Customs union – Implementing Regulation (EU) 2022/191 – Imposition of a definitive anti-dumping duty on imports of certain iron or steel fasteners originating in the People’s Republic of China – Article 1(3) – Customs declaration – Application for amendment – Presentation by the importer, after making the customs declaration, of a commercial invoice meeting the requirements of that provision.#Case C-889/24.

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

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21 May 2026

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21 May 2026 · Decided

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21 May 2026

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Official record CELEX 62024CJ0889 from European Union at Court of Justice of the European Union. Dated 21 May 2026. Status: decided.

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  1. 21 May 2026

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24 official files

Hotărârea Curții (Camera a doua) din 21 mai 2026.#SIA „DELVE 2” împotriva Valsts ieņēmumu dienests.#Trimitere preliminară – Uniunea vamală – Regulamentul de punere în aplicare (UE) 2022/191 – Instituirea unei taxe antidumping definitive la importurile de anumite elemente de fixare din fier sau din oțel originare din Republica Populară Chineză – Articolul 1 alineatul (3) – Declarație vamală – Cerere de modificare – Prezentarea de către importator, ulterior declarației vamale, a unei facturi comerciale care îndeplinește cerințele acestei dispoziții.#Cauza C-889/24.

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  • Hotărârea Curții (Camera a doua) din 21 mai 2026.#SIA „DELVE 2” împotriva Valsts ieņēmumu dienests.#Trimitere preliminară – Uniunea vamală – Regulamentul de punere în aplicare (UE) 2022/191 – Instituirea unei taxe antidumping definitive la importurile de anumite elemente de fixare din fier sau din oțel originare din Republica Populară Chineză – Articolul 1 alineatul (3) – Declarație vamală – Cerere de modificare – Prezentarea de către importator, ulterior declarației vamale, a unei facturi comerciale care îndeplinește cerințele acestei dispoziții.#Cauza C-889/24.

    judgment · RO · 21 May 2026

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  • Domstolens dom (andra avdelningen) av den 21 maj 2026.#"DELVE 2" mot Valsts ieņēmumu dienests.#Begäran om förhandsavgörande – Tullunion – Genomförandeförordning (EU) 2022/191 – Införande av en slutgiltig antidumpningstull på import av vissa fästdon av järn eller stål med ursprung i Folkrepubliken Kina – Artikel 1.3 – Tulldeklaration – Ansökan om ändring – Importören har efter det att tulldeklarationen gavs in uppvisat en giltig faktura som uppfyller kraven i denna bestämmelse.#Mål C-889/24.

    judgment · SV · 21 May 2026

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  • Wyrok Trybunału (druga izba) z dnia 21 maja 2026 r.#SIA „DELVE 2” przeciwko Valsts ieņēmumu dienests.#Odesłanie prejudycjalne – Unia celna – Rozporządzenie wykonawcze (UE) 2022/191 – Nałożenie ostatecznego cła antydumpingowego na przywóz niektórych elementów złącznych z żeliwa lub stali pochodzących z Chińskiej Republiki Ludowej – Artykuł 1 ust. 3 – Zgłoszenie celne – Wniosek o dokonanie sprostowania – Przedstawienie przez importera, po dokonaniu zgłoszenia celnego, faktury handlowej spełniającej wymogi tego przepisu.#Sprawa C-889/24.

    judgment · PL · 21 May 2026

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  • Urteil des Gerichtshofs (Zweite Kammer) vom 21. Mai 2026.#„DELVE 2” SIA gegen Valsts ieņēmumu dienests.#Vorabentscheidungsersuchen der Administratīvā rajona tiesa.#Vorlage zur Vorabentscheidung – Zollunion – Durchführungsverordnung (EU) 2022/191 – Einführung eines endgültigen Antidumpingzolls auf die Einfuhren bestimmter Verbindungselemente aus Eisen oder Stahl mit Ursprung in der Volksrepublik China – Art. 1 Abs. 3 – Zollanmeldung – Änderungsantrag – Vorlage einer den Anforderungen dieser Bestimmung entsprechenden Handelsrechnung durch den Einführer nach der Zollanmeldung.#Rechtssache C-889/24.

    judgment · DE · 21 May 2026

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  • Acórdão do Tribunal de Justiça (Segunda Secção) de 21 de maio de 2026.#SIA „DELVE 2” contra Valsts ieņēmumu dienests.#Reenvio prejudicial — União Aduaneira — Regulamento de Execução (UE) 2022/191 — Instituição de um direito antidumping definitivo sobre as importações de determinados parafusos de ferro ou aço originários da República Popular da China — Artigo 1.o, n.o 3 — Declaração aduaneira — Pedido de alteração — Apresentação pelo importador, após a entrega da declaração aduaneira, de uma fatura comercial conforme com os requisitos desta disposição.#Processo C-889/24.

    judgment · PT · 21 May 2026

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  • Rozsudek Soudního dvora (druhého senátu) ze dne 21. května 2026.#„DELVE 2” SIA v. Valsts ieņēmumu dienests.#Řízení o předběžné otázce – Celní unie – Prováděcí nařízení (EU) 2022/191 – Uložení konečného antidumpingového cla na dovoz některých spojovacích prostředků ze železa nebo oceli pocházejících z Čínské lidové republiky – Článek 1 odst. 3 – Celní prohlášení – Žádost o změnu – Předložení obchodní faktury splňující požadavky tohoto ustanovení dovozcem po podání celního prohlášení.#Věc C-889/24.

    judgment · CS · 21 May 2026

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  • Rozsudok Súdneho dvora (druhá komora) z 21. mája 2026.#SIA „DELVE 2” proti Valsts ieņēmumu dienests.#Návrh na začatie prejudiciálneho konania – Colná únia – Vykonávacie nariadenie (EÚ) 2022/191 – Uloženie konečného antidumpingového cla na dovoz určitých spojovacích materiálov zo železa alebo z ocele s pôvodom v Čínskej ľudovej republike – Článok 1 ods. 3 – Colné vyhlásenie – Žiadosť o opravu – Predloženie obchodnej faktúry, ktorá spĺňa požiadavky tohto ustanovenia, dovozcom po podaní colného vyhlásenia.#Vec C-889/24.

    judgment · SK · 21 May 2026

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  • Απόφαση του Δικαστηρίου (δεύτερο τμήμα) της 21ης Μαΐου 2026.#«DELVE 2» SIA κατά Valsts ieņēmumu dienests.#Αίτηση του Administratīvā rajona tiesa για την έκδοση προδικαστικής αποφάσεως.#Προδικαστική παραπομπή – Τελωνειακή ένωση – Εκτελεστικός κανονισμός (ΕΕ) 2022/191 – Επιβολή οριστικού δασμού αντιντάμπινγκ στις εισαγωγές ορισμένων συνδετήρων από σίδηρο ή χάλυβα καταγωγής Λαϊκής Δημοκρατίας της Κίνας – Άρθρο 1, παράγραφος 3 – Τελωνειακή διασάφηση – Αίτηση τροποποίησης – Προσκόμιση από τον εισαγωγέα, μετά τη διενέργεια της τελωνειακής διασάφησης, εμπορικού τιμολογίου που πληροί τις απαιτήσεις της εν λόγω διάταξης.#Υπόθεση C-889/24.

    judgment · EL · 21 May 2026

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  • Euroopa Kohtu otsus (teine koda), 21.5.2026.#„DELVE 2” SIA versus Valsts ieņēmumu dienests.#Eelotsusetaotlus – Tolliliit – Rakendusmäärus (EL) 2022/191 – Lõpliku dumpinguvastase tollimaksu kehtestamine Hiina Rahvavabariigist pärit teatavate rauast või terasest kinnitusdetailide impordi suhtes – Artikli 1 lõige 3 – Tollideklaratsioon – Muutmistaotlus – Pärast tollideklaratsiooni esitamist selle sätte nõuetele vastava faktuurarve esitamine importija poolt.#Kohtuasi C-889/24.

    judgment · ET · 21 May 2026

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  • Arrest van het Hof (Tweede kamer) van 21 mei 2026.#SIA „DELVE 2” tegen Valsts ieņēmumu dienests.#Verzoek van de Administratīvā rajona tiesa om een prejudiciële beslissing.#Prejudiciële verwijzing – Douane-unie – Uitvoeringsverordening (EU) 2022/191 – Instelling van een definitief antidumpingrecht op bepaalde soorten ijzeren of stalen bevestigingsmiddelen van oorsprong uit de Volksrepubliek China – Artikel 1, lid 3 – Douaneaangifte – Verzoek tot rectificatie – Importeur die na de douaneaangifte een handelsfactuur overlegt die aan de vereisten van die bepaling voldoet.#Zaak C-889/24.

    judgment · NL · 21 May 2026

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  • Sentenza tal-Qorti tal-Ġustizzja (It-Tieni Awla) tal-21 ta’ Mejju 2026.#"DELVE 2" SIA vs Valsts ieņēmumu dienests.#Talba għal deċiżjoni preliminari, imressqa mill-Administratīvā rajona tiesa.#Rinviju għal deċiżjoni preliminari – Unjoni doganali – Regolament ta’ Implimentazzjoni (UE) 2022/191 – Impożizzjoni ta’ dazju antidumping definittiv fuq l-importazzjonijiet ta’ ċerti elementi ta’ ffissar tal-ħadid jew tal-azzar li joriġinaw mir-Repubblika Popolari taċ-Ċina – Artikolu 1(3) – Dikjarazzjoni doganali – Talba għal rettifika – Preżentazzjoni mill-importatur, wara d-dikjarazzjoni doganali, ta’ fattura kummerċjali li tissodisfa r-rekwiżiti ta’ din id-dispożizzjoni.#Kawża C-889/24.

    judgment · MT · 21 May 2026

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  • Presuda Suda (drugo vijeće) 21. svibnja 2026.#SIA „DELVE 2” protiv Valsts ieņēmumu dienests.#Zahtjev za prethodnu odluku – Carinska unija – Provedbena uredba (EU) 2022/191 – Uvođenje konačne antidampinške pristojbe na uvoz određenih željeznih ili čeličnih elemenata za pričvršćivanje podrijetlom iz Narodne Republike Kine – Članak 1. stavak 3. – Carinska deklaracija – Zahtjev za izmjenu – Uvoznikovo predočenje trgovačkog računa koji ispunjava zahtjeve iz te odredbe nakon podnošenja carinske deklaracije.#Predmet C-889/24.

    judgment · HR · 21 May 2026

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  • Sentencia del Tribunal de Justicia (Sala Segunda) de 21 de mayo de 2026.#DELVE 2 SIA contra Valsts ieņēmumu dienests.#Petición de decisión prejudicial planteada por la Administratīvā rajona tiesa.#Procedimiento prejudicial — Unión aduanera — Reglamento de Ejecución (UE) 2022/191 — Imposición de un derecho antidumping definitivo sobre las importaciones de determinados elementos de fijación de hierro o acero originarios de la República Popular China — Artículo 1, apartado 3 — Declaración en aduana — Solicitud de rectificación — Presentación, por el importador, con posterioridad a la declaración en aduana, de una factura comercial que cumple los requisitos de dicha disposición.#Asunto C-889/24.

    judgment · ES · 21 May 2026

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  • Breithiúnas na Cúirte (An Dara Dlísheomra) 2026 Bealtaine 21.#SIA „DELVE 2” v Valsts ieņēmumu dienests.#Tarchur chun réamhrialú – Aontas custaim – Rialachán Cur Chun Feidhme (AE) 2022/191 – Dleacht frithdhumpála chinntitheach a fhorchur ar allmhairí ceanglóirí áirithe iarainn nó cruach de thionscnamh Dhaon‑Phoblacht na Síne – Airteagal 1(3) – Dearbhú custaim – Iarratas ar leasú – Sonrasc tráchtála a chur ar fáil, ag an allmhaireoir, a chomhlíonann ceanglais na forála sin i ndiaidh an dearbhú custaim a dhéanamh.#Cás C-889/24.

    judgment · GA · 21 May 2026

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  • 2026 m. gegužės 21 d. Teisingumo Teismo (antroji kolegija) sprendimas.#SIA „DELVE 2“ prieš Valsts ieņēmumu dienests.#Prašymas priimti prejudicinį sprendimą – Muitų sąjunga – Įgyvendinimo reglamentas (ES) 2022/191 – Galutinio antidempingo muito nustatymas už Kinijos Liaudies Respublikos kilmės geležinių arba plieninių tvirtinimo detalių importą – 1 straipsnio 3 dalis – Muitinės deklaracija – Prašymas dėl ištaisymo – Importuotojo pateikta komercinė sąskaita faktūra, atitinkanti šios nuostatos reikalavimus, po muitinės deklaracijos pateikimo.#Byla C-889/24.

    judgment · LT · 21 May 2026

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  • A Bíróság ítélete (második tanács), 2026. május 21.#SIA „DELVE 2” kontra Valsts ieņēmumu dienests.#Előzetes döntéshozatal – Vámunió – (EU) 2022/191 végrehajtási rendelet – A Kínai Népköztársaságból származó egyes vas vagy acél kötőelemek behozatalára vonatkozó végleges dömpingellenes vám kivetése – Az 1. cikk (3) bekezdése – Vámáru‑nyilatkozat – Módosítás iránti kérelem – Az e rendelkezés követelményeinek megfelelő kereskedelmi számlának a vámáru‑nyilatkozatot követően történő importőr általi bemutatása.#C-889/24. sz. ügy.

    judgment · HU · 21 May 2026

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  • Sodba Sodišča (drugi senat) z dne 21. maja 2026.#SIA „DELVE 2” proti Valsts ieņēmumu dienests.#Predhodno odločanje – Carinska unija – Izvedbena uredba (EU) 2022/191 – Uvedba dokončne protidampinške dajatve na uvoz nekaterih pritrdilnih elementov iz železa ali jekla s poreklom iz Ljudske republike Kitajske – Člen 1(3) – Carinska deklaracija – Zahtevek za spremembo – Predložitev trgovinskega računa, ki izpolnjuje zahteve iz te določbe, s strani uvoznika po carinski deklaraciji.#Zadeva C-889/24.

    judgment · SL · 21 May 2026

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  • Domstolens dom (Anden Afdeling) af 21. maj 2026.#»DELVE 2« SIA mod Valsts ieņēmumu dienests.#Anmodning om præjudiciel afgørelse indgivet af Administratīvā rajona tiesa.#Præjudiciel forelæggelse – toldunion – gennemførelsesforordning (EU) 2022/191 – indførelse af en endelig antidumpingtold på importen af visse skruer, bolte, møtrikker og lignende varer af jern eller stål med oprindelse i Folkerepublikken Kina – artikel 1, stk. 3 – toldangivelse – anmodning om ændring – importørens fremlæggelse af en handelsfaktura, som opfylder kravene efter denne bestemmelse, efter toldangivelsen.#Sag C-889/24.

    judgment · DA · 21 May 2026

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  • Решение на Съда (втори състав) от 21 май 2026 г.#SIA „DELVE 2” срещу Valsts ieņēmumu dienests.#Преюдициално запитване — Митнически съюз — Регламент за изпълнение (ЕС) 2022/191 — Налагане на окончателно антидъмпингово мито върху вноса на някои скрепителни елементи от желязо или стомана с произход от Китайската народна република — Член 1, параграф 3 — Митническа декларация — Заявление за поправка — Представяне от вносителя след подаване на митническата декларация на търговска фактура, отговаряща на изискванията на тази разпоредба.#Дело C-889/24.

    judgment · BG · 21 May 2026

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  • Sentenza della Corte (Seconda Sezione) del 21 maggio 2026.#SIA „DELVE 2” contro Valsts ieņēmumu dienests.#Rinvio pregiudiziale – Unione doganale – Regolamento di esecuzione (UE) 2022/191 – Istituzione di un dazio antidumping definitivo sulle importazioni di determinati elementi di fissaggio in ferro o acciaio originari della Repubblica popolare cinese – Articolo 1, paragrafo 3 – Dichiarazione in dogana – Domanda di rettifica – Presentazione, da parte dell’importatore, successivamente alla dichiarazione in dogana, di una fattura commerciale rispondente ai requisiti di tale disposizione.#Causa C-889/24.

    judgment · IT · 21 May 2026

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  • Unionin tuomioistuimen tuomio (toinen jaosto) 21.5.2026.#”DELVE 2” SIA vastaan Valsts ieņēmumu dienests.#Administratīvā rajona tiesan esittämä ennakkoratkaisupyyntö.#Ennakkoratkaisupyyntö – Tulliliitto – Täytäntöönpanoasetus (EU) 2022/191 – Lopullisen polkumyyntitullin käyttöön ottaminen Kiinan kansantasavallasta peräisin olevien tiettyjen rauta- ja teräskiinnittimien tuonnissa – 1 artiklan 3 kohta – Tulli-ilmoitus – Oikaisuhakemus – Se, että maahantuoja esittää tulli-ilmoituksen jälkeen kauppalaskun, joka täyttää mainitussa säännöksessä esitetyt vaatimukset.#Asia C-889/24.

    judgment · FI · 21 May 2026

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  • Arrêt de la Cour (deuxième chambre) du 21 mai 2026.#« DELVE 2 » SIA contre Valsts ieņēmumu dienests.#Demande de décision préjudicielle, introduite par l'Administratīvā rajona tiesa.#Renvoi préjudiciel – Union douanière – Règlement d’exécution (UE) 2022/191 – Institution d’un droit antidumping définitif sur les importations de certains éléments de fixation en fer ou en acier originaires de la République populaire de Chine – Article 1er, paragraphe 3 – Déclaration en douane – Demande de rectification – Présentation, par l’importateur, postérieurement à la déclaration en douane, d’une facture commerciale répondant aux exigences de cette disposition.#Affaire C-889/24.

    judgment · FR · 21 May 2026

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  • Tiesas spriedums (otrā palāta), 2026. gada 21. maijs.#SIA “DELVE 2” pret Valsts ieņēmumu dienestu.#Administratīvās rajona tiesas lūgums sniegt prejudiciālu nolēmumu.#Lūgums sniegt prejudiciālu nolēmumu – Muitas savienība – Īstenošanas regula (ES) 2022/191 – Galīgo antidempinga maksājumu noteikšana konkrētu Ķīnas Tautas Republikas izcelsmes dzelzs vai tērauda savienotājelementu importam – 1. panta 3. punkts – Muitas deklarācija – Grozīšanas pieteikums – Minētās normas prasībām atbilstošs komercrēķins, kuru importētājs uzrādījis pēc muitas deklarācijas iesniegšanas.#Lieta C-889/24.

    judgment · LV · 21 May 2026

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  • Judgment of the Court (Second Chamber) of 21 May 2026.#SIA „DELVE 2” v Valsts ieņēmumu dienests.#Reference for a preliminary ruling – Customs union – Implementing Regulation (EU) 2022/191 – Imposition of a definitive anti-dumping duty on imports of certain iron or steel fasteners originating in the People’s Republic of China – Article 1(3) – Customs declaration – Application for amendment – Presentation by the importer, after making the customs declaration, of a commercial invoice meeting the requirements of that provision.#Case C-889/24.

    judgment · EN · 21 May 2026

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