14.3.2016

Official Journal of the European Union

C 98/19

(Case C-661/15)

(2016/C 098/25)

Language of the case: Dutch

Referring court

Parties to the main proceedings

Applicant: X BV

Questions referred

1.Should Article 145(2) of the Regulation implementing the Community Customs Code (CCIP), read in conjunction with Article 29(1) and (3) of the Community Customs Code (CCC), be interpreted as meaning that the rule laid down therein also applies in a case where it is established that, at the time of acceptance of the declaration for specific goods, there was a manufacture-related risk that a component of the goods might become defective during use, and in view of this the seller, pursuant to a contractual warranty towards the buyer, grants the latter a price reduction in the form of reimbursement of the costs incurred by the buyer in modifying the goods in order to exclude that risk?

(b)In the event that the rule laid down in Article 145(2) of the CCIP does not apply in the case referred to above, are the provisions of Article 29(1) and (3) of the CCC, read in conjunction with Article 78 of the CCC, sufficient, without more, to reduce the declared customs value after the aforementioned price reduction has been granted?

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 (OJ 1993 L 253, p. 1).

Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1).