Request for a preliminary ruling from the Augstākā tiesa (Latvia) lodged on 18 September 2014 — Valsts ieņēmumu dienests v SIA ‘Veloserviss’

(Case C-427/14)

2014/C 421/30

Language of the case: Latvian

Referring court

Augstākā tiesa

Parties to the main proceedings

Applicant: Valsts ieņēmumu dienests

Defendant: SIA ‘Veloserviss’

Questions referred

Should Article 78(3) of Council Regulation (EEC) No 2913/92 (1) of 12 October 1992 establishing the Community Customs Code be interpreted as meaning that the principle of the protection of legitimate expectations limits the possibility of undertaking for a second time a post-clearance examination and revising the results of the first post-clearance examination?

May the national law of a Member State establish the procedure for the undertaking of post-clearance examinations provided for in Article 78(3) of Council Regulation (EEC) No 2913/92 of 12 October 1992, establishing the Community Customs Code, and limits on the revision of the results of those examinations?

Should Article 78(3) of Council Regulation (EEC) No 2913/92 of 12 October 1992, establishing the Community Customs Code, be interpreted as meaning that national legislation may legitimately contain limitations on the revision of the results of a first post-clearance examination, if information is received indicating that the provisions governing the customs procedure were applied on the basis of incorrect and incomplete information, a matter which was not known at the time of adopting the decision on the first post-clearance examination?

(1)  OJ 1992 L 302, p. 1.