C-92/20Rottendorf Pharma GmbH v Hauptzollamt Bielefeld

Domstolens egne nøkkelord

Reference for a preliminary ruling – Customs Union – Community Customs Code – Regulation (EEC) No 2913/92 – Second indent of Article 239(1) – Reimbursement of lawfully collected customs duties – Special situation – Issuance of an authorisation for release for free circulation – Invalidation of the authorisation and issue of an authorisation for inward processing with retroactive effect – Re-exporting goods outside of the EU territory – Failure to present goods to customs.

Tolker