Judgment_paragraph 54 · Stappert Deutschland GmbH v Hauptzollamt Hannover (C-210/22)

54That origin must, in any event, be determined on the basis of the decisive criterion of the ‘last substantial processing or working’ of the goods concerned. That term must itself be understood as referring to the stage in the production process during which the use to which the goods are to be put is established, and they acquire specific properties and composition, which they did not possess previously, and which are not required to undergo significant qualitative changes subsequently (judgment of 20 May 2021, Renesola UK, C‑209/20, EU:C:2021:400, paragraph 38 and the case-law cited).

Stappert Deutschland GmbH v Hauptzollamt Hannover (C-210/22)

Stappert Deutschland GmbH v Hauptzollamt Hannover (C-210/22)

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