Case C-522/16: Judgment of the Court (Third Chamber) of 19 October 2017 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — A v Staatssecretaris van Finaciën (Reference for a preliminary ruling — Customs union and Common Customs Tariff — Regulation (EEC) No 2913/92 — Second subparagraph of Article 201(3) and Article 221(3) and (4) — Regulation (EEC) No 2777/75 — Regulation (EC) No 1484/95 — Additional import duties — Artificial arrangement intended to avoid the additional duties due — Customs declaration based on false information — Persons capable of being held liable for the customs debt — Limitation period)