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Case C-291/15: Judgment of the Court (Sixth Chamber) of 16 June 2016 (request for a preliminary ruling from the Zalaegerszegi közigazgatási és munkaügyi bíróság — Hungary) — EURO 2004. Hungary Kft. v Nemzeti Adó- és Vámhivatal Nyugat-dunántúli Regionális Vám- és Pénzügyőri Főigazgatósága (Reference for a preliminary ruling — Customs union — Common Customs Tariff — Value for customs purposes — Determination of the Customs value — Transaction value — Price actually paid — Doubts based on the veracity of the declared price — Declared price lower than the price paid in respect of other transactions relating to similar goods)
ECLI:EU:UNKNOWN:62015CA0291
62015CA0291
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22.8.2016
Official Journal of the European Union
C 305/11
(Case C-291/15) (<span class="super">1</span>)
((Reference for a preliminary ruling - Customs union - Common Customs Tariff - Value for customs purposes - Determination of the Customs value - Transaction value - Price actually paid - Doubts based on the veracity of the declared price - Declared price lower than the price paid in respect of other transactions relating to similar goods))
(2016/C 305/16)
Language of the case: Hungarian
Referring court
Parties to the main proceedings
Applicant: EURO 2004. Hungary Kft.
Defendant: Nemzeti Adó- és Vámhivatal Nyugat-dunántúli Regionális Vám- és Pénzügyőri Főigazgatósága
Operative part of the judgment
Article 181a of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, as amended by Commission Regulation No 3254/94 of 19 December 1994, must be interpreted as not precluding a customs authority practice, such as that at issue in the main proceedings, whereby the customs value of imported goods is determined on the basis of the transaction value of similar goods, the method in Article 30 of Council Regulation No 2913/92 of 12 October 1992 establishing the Community Customs Code, as amended by Regulation (EC) No 82/97 of the European Parliament and of the Council of 19 December 1996, where the declared transaction value is considered to be unreasonably low in comparison with the statistical average of the purchase prices verified in the context of the importation of similar goods and despite the fact that the customs authority does not refute or call into question the authenticity of the invoice or the bank transfer certificate produced in order to establish the price actually paid for the imported goods, without the importer having submitted, in response to a request to that effect from the customs authority, additional evidence to demonstrate the accuracy of the declared transaction value of those goods.
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Language of the case: Hungarian.
ECLI:EU:C:2016:098:TOC
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