Court of Justice 8 November 2012, Case C-438/11: Judgment of the Court (First Chamber) of 8 November 2012 (reference for a preliminary ruling from the Finanzgericht Hamburg — Germany) — Lagura Vermögensverwaltung GmbH v Hauptzollamt Hamburg-Hafen (Community customs code — Article 220(2)(b) — Post-clearance recovery of import duties — Legitimate expectations — Impossibility of verifying the accuracy of a certificate of origin — Notion of ‘certificate based on an incorrect account of the facts provided by the exporter’ — Burden of proof — Scheme of generalised tariff preferences)

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