17In that context, the tax authority maintains, according to that court, that the Administratīvā apgabaltiesa (Regional Administrative Court) held without any basis that Veloserviss had acted in good faith, so that it could not rely on Article 220(2)(b) of the Customs Code. In paragraphs 36 and 40 of the judgment of 8 November 2012, Lagura Vermögensverwaltung (C‑438/11, EU:C:2012:703), the Court held that the assessment made by the authorities of the exporting country as to the validity of Form A certificates of origin cannot be binding upon the European Union and its Member States when the customs authorities of the importing country have doubts as to the true origin of the goods.
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