Judgment_paragraph 1 · Prenatal S.A. v Tribunal Económico Administrativo Regional de Cataluña (TEARC) (C-589/17)

1This reference for a preliminary ruling concerns, first, the validity of Commission Decision COM(2008) 6317 final of 3 November 2008 finding that post-clearance entry in the accounts of import duties is justified and remission of those duties is not justified in a particular case (Case REM 03/07) (‘Decision REM 03/07’) and, second, the interpretation of Article 220(2)(b) and Article 239 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1), as amended by Regulation (EC) No 2700/2000 of the European Parliament and of the Council of 16 November 2000 (OJ 2000 L 311, p. 17) (‘the customs code’), and also of Article 905(1) of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Regulation No 2913/92 (OJ 1993 L 253, p. 1), as amended by Commission Regulation (EC) No 1335/2003 of 25 July 2003 (OJ 2003 L 187, p. 16) (‘the implementing regulation’).