1.

Where, as in the present case, the applicant company satisfies the conditions set out in Articles 119 and 120 of the Union Customs Code, must Article 116 of that code be interpreted as imposing an obligation on the competent national authorities to transmit to the European Commission the file requesting remission of the duties notified?

2.

If the answer is that those national authorities have no discretion in such a case, will failure to comply with the obligation to transmit the file requesting remission to the European Commission lead to remission of the duties and penalties claimed?

3.

If the answer to the second question is in the negative, does the principle that a Member State is required to make reparation for loss or damage caused to individuals as a result of a breach of European Union law – provided that breach is entirely attributable to that State – apply in situations in which that Member State has misapplied Article 116 of the Union Customs Code, where the obligation to transmit the file requesting remission of the duties which it lays down is regarded as conferring rights on individuals, that breach is sufficiently serious and there is a direct causal link between that breach and the damage sustained by the injured party?