- Query in any language with multilingual search
- Access EUR-Lex and EU Commission case law
- See relevant paragraphs highlighted instantly
Similar Documents
Explore similar documents to your case.We Found Similar Cases for You
Case C-354/09: Reference for a preliminary ruling from the Hoge Raad der Nederlanden lodged on 3 September 2009 — Gaston Schul BV v Staatssecretaris van Financiën
ECLI:EU:UNKNOWN:62009CN0354
62009CN0354
With us you find everything. Try it now!
I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
21.11.2009
Official Journal of the European Union
C 282/28
(Case C-354/09)
2009/C 282/48
Language of the case: Dutch
Referring court
Parties to the main proceedings
Applicant: Gaston Schul BV
Defendant: Staatssecretaris van Financien
Question referred
In the case of subsequent entry in the accounts within the meaning of Article 220 of the Community Customs Code must it be assumed that the condition laid down in Article 33(1)(f) of the Community Customs Code, under which import duties are not to be included in the customs value, is satisfied where the seller and buyer of the goods concerned have agreed on the delivery term ‘delivered duties paid’ and this is stated in the customs declaration, even if in determining the transaction price they — wrongly — assumed that no customs duties would be owed upon importation of the goods into the Community and consequently no amount of customs duties was stated in the invoice or in or with the declaration?
Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302 p. 1).