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Case C-430/14: Request for a preliminary ruling from the Augstākā tiesa (Latvia) lodged on 19 September 2014 — Valsts ieņēmumu dienests v Artūrs Stretinskis
ECLI:EU:UNKNOWN:62014CN0430
62014CN0430
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Valentina R., lawyer
24.11.2014
Official Journal of the European Union
C 421/22
(Case C-430/14)
2014/C 421/32
Language of the case: Latvian
Referring court
Parties to the main proceedings
Applicant: Valsts ieņēmumu dienests
Defendant: Artūrs Stretinskis
Questions referred
1.Must Article 143(1)(h) of Commission Regulation No 2454/93 (1) of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 (2) establishing the Community Customs Code be interpreted as referring not only to situations in which the parties to the transaction are exclusively natural persons, but also to situations in which there is a family or kinship relationship between a director of one of the parties (a legal person) and the other party to the transaction (a natural person) or a director of that party (in the case of a legal person)?
2.If the answer is affirmative, must the judicial body hearing the matter carry out an in-depth examination of the circumstances of the case in relation to the actual influence of the natural person concerned over the legal person?
(1) OJ 1993 L 253, p. 1.
(2) OJ 1992 L 302, p. 1.