- 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-500/24, Grupo Massimo Dutti: Request for a preliminary ruling from the Tribunal Supremo (Spain) lodged on 18 July 2024 – Grupo Massimo Dutti SA v Administración General del Estado
ECLI:EU:UNKNOWN:62024CN0500
62024CN0500
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
Official Journal of the European Union
C series
—
C/2024/6906
25.11.2024
(Case C-500/24, Grupo Massimo Dutti)
(C/2024/6906)
Language of the case: Spanish
Referring court
Parties to the main proceedings
Applicant: Grupo Massimo Dutti SA
Defendant: Administración General del Estado
Questions referred
1)In the case of successive sales, in order to determine the customs value of the goods, where that is the transaction value, must the expressions ‘for export to the customs territory of the Community’, mentioned in Article 29 of the CCC (1) and Article 70(1) of the UCC, (2) and ‘for export to the customs territory in question’, mentioned in Article 147 of the CCC (3) Implementing Provisions, be interpreted as meaning that the mere introduction of the goods into EU territory, understood to mean the geographical area, by means of their sale, is sufficient, irrespective of the customs procedure the goods are subsequently placed under and regardless of the purpose for which they are intended, and that in no event is the marketing of the goods within EU territory required?
2)Or, for the sale to be regarded as having been concluded ‘for export to the customs territory in question’, is it necessary to prove that the export destination is the EU market?
—
ELI: http://data.europa.eu/eli/C/2024/6906/oj
ISSN 1977-091X (electronic edition)
—
* * *
Language of the case: Spanish.