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Document 62014CN0232

Case C-232/14: Reference for a preliminary ruling from First-tier Tribunal (Tax Chamber) (United Kingdom) made on 12 May 2014 — Portmeirion Group UK Ltd v The Commissioners for Her Majesty's Revenue & Customs

OJ C 235, 21.7.2014, p. 9–9 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

21.7.2014   

EN

Official Journal of the European Union

C 235/9


Reference for a preliminary ruling from First-tier Tribunal (Tax Chamber) (United Kingdom) made on 12 May 2014 — Portmeirion Group UK Ltd v The Commissioners for Her Majesty's Revenue & Customs

(Case C-232/14)

2014/C 235/12

Language of the case: English

Referring court

First-tier Tribunal (Tax Chamber)

Parties to the main proceedings

Applicant: Portmeirion Group UK Ltd

Defendant: The Commissioners for Her Majesty's Revenue & Customs

Questions referred

Is the contested Regulation (Council Regulation No 412/2013 (1)) incompatible with EU law in so far as it

i.

is based on manifest errors of assessment with respect to the definition of the product concerned, thereby invalidating the conclusions of the anti-dumping investigation; and

ii.

lacks adequate reasons as required under Article 296 TFEU?


(1)  Council Implementing Regulation (EU) No 412/2013 of 13 May 2013 imposing a definitive anti-dumping duty and collecting definitively the provisional duty imposed on imports of ceramic tableware and kitchenware originating in the People's Republic of China

OJ L 131, p. 1


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