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Case T-296/25, Lidikar: Request for a preliminary ruling from the Varhoven administrativen sad (Bulgaria) lodged on 16 April 2025 – Direktor na Teritorialna Direktsia Mitnitsa Burgas v Lidikar OOD
ECLI:EU:UNKNOWN:62025TN0296
62025TN0296
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Official Journal of the European Union
C series
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C/2025/3545
7.7.2025
(Case T-296/25, Lidikar)
(C/2025/3545)
Language of the case: Bulgarian
Referring court
Parties to the main proceedings
Appellant on a point of law: Direktor na Teritorialna Direktsia Mitnitsa Burgas
Respondent on a point of law: Lidikar OOD
Questions referred
1.Can Article 74(3) of Regulation (EU) No 952/2013 (<span class="oj-super oj-note-tag">1</span>) be interpreted as meaning that the value of goods that is declared on export of the goods from a non-member country may be regarded as ‘data available in the customs territory of the Union’?
2.Can Article 74(3) of Regulation (EU) No 952/2013 be interpreted as meaning that determination of the customs value of goods on the basis of the value declared on export of those goods from a non-member country may constitute reasonable means for determining the customs value within the meaning of Article 74(3) of that regulation?
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(1) Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ 2013 L 269, p. 1).
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ELI: http://data.europa.eu/eli/C/2025/3545/oj
ISSN 1977-091X (electronic edition)
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