H&I 2010, 6.24
Hoesch Metals and Alloys. Separation, crushing and purification of silicon blocks. ECJ (comments by Lyons)
CJ 11-02-2010, ECLI:EU:C:2010:68
- Instantie
Court of Justice of the European Union
- Datum
11 februari 2010
- Zaaknummer
C-373/08
- LJN
BL4679
- JCDI
JCDI:ADS909256:1
- Vakgebied(en)
Belastingrecht algemeen (V)
- Brondocumenten
ECLI:EU:C:2010:68, Uitspraak, Court of Justice of the European Union, 11‑02‑2010
Essentie
Hoesch Metals and Alloys. Separation, crushing and purification of silicon blocks. ECJ (comments by Lyons)
Samenvatting
Post-clearance recovery was sought in respect of anti-dumping duty imposed on silicon of Chinese origin pursuant to Regulation (EC) No 398/2004. The silicon was processed in India. The ECJ was asked firstly if the work carried out in India was sufficient to confer origin in India within the terms of Article 24 of the Community Customs Code. Secondly, it was asked if the Regulation was valid.
The appellant failed to establish that the work was sufficient. The work included crushing and purifying. ... Verder lezen? Log in om dit document te bekijken.