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2021-02 Reports of Cases before the Court of Justice and the Court of First Instance 1 (2021)

handle is hein.intyb/rcbjcofi0421 and id is 1 raw text is: Reports of Cases OPINION OF ADVOCATE GENERAL HOGAN delivered on 26 November 20201 Case C-572/18 P thyssenkrupp Electrical Steel GmbH, thyssenkrupp Electrical Steel Ugo V European Commission (Appeal - Customs union - Conclusions of the customs expert group - Regulation (EU) No 952/2013 - Article 211(6) - Authorisation for inward processing of certain grain-oriented electrical steel - Examination of the economic conditions - Binding nature of the conclusions of the customs expert group - Act not open to challenge) I. Introduction 1. By this appeal, the appellants request the Court to set aside the order of 2 July 2018, thyssenkrupp Electrical Steel and thyssenkrupp Electrical Steel Ugo v Commission2 ('order under appeal'), by which the General Court dismissed as inadmissible the appellants' action. This action was directed against what is termed a 'conclusion' reached by the Commission. 2. At the heart of this dispute lies the question of whether the conclusion reached by the Commission that 'the economic conditions are fulfilled'3 in a customs procedure dealing with the authorisation for the use of what is termed 'inward processing' constitutes an act intended to produce legal effects which is open to challenge for the purposes of Article 263(1) TFEU. 3. The 'inward processing procedure' is dealt with in Articles 256 to 258 of the Customs Code and it involves a procedure that allows for the suspension of import duty, VAT and other charges or commercial policy measures upon import of goods into the EU from third countries. The products resulting from this form of processing are either then re-exported or released to free circulation within the EU, in the latter case with charges paid on the originally imported raw materials or on the processed products. The application of this regime is subject to an authorisation by the customs authorities. 1 Original language: English. 2 T-577/17, not published, EU:T:2018:411. 3 See Article 211(4)(b) and (6) of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ 2013 L 269, p. 1) ('Customs Code'). ECLJ:EU:C:2020:9731 1

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