Court of Justice (First Chamber) 8 November 2012, C‑438/11 (Lagura Vermögensverwaltung GmbH v Hauptzollamt Hamburg-Hafen.)

JUDGMENT OF THE COURT (First Chamber) 8 November 2012 ( *1 ) ‛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’