28In these circumstances, the point of the third, fourth and fifth questions raised by the national court is, first, whether a communication addressed to the authorities of the State of importation by the authorities of the State of exportation on completion of subsequent verification of an EUR.1 certificate, in which the latter authorities merely confirm that the certificate in question was improperly issued and should therefore be cancelled, without setting out in detail the grounds justifying such cancellation, can be regarded as ‘results of ... verification’ within the meaning of Article 25(3) of Annex II and, second, whether the authorities of the State of importation are entitled to bring proceedings to recover the unpaid customs duties on the basis of such a communication alone, without seeking to establish the true origin of the imported goods.
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