Court of Justice 12 October 2017, Case C-156/16: Judgment of the Court (Eighth Chamber) of 12 October 2017 (request for a preliminary ruling from the Finanzgericht München — Germany) — Tigers GmbH v Hauptzollamt Landshut (Reference for a preliminary ruling — Implementing Regulation (EU) No 412/2013 — Article 1(3) — Community Customs Code — Article 78 — Rule making the application of individual anti-dumping duty rates conditional upon presentation of a valid commercial invoice — Whether a valid commercial invoice may be presented after the customs declaration — Refusal to refund)

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