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Case C-775/19: Request for a preliminary ruling from the Finanzgericht Baden Württemberg (Germany) lodged on 22 October 2019 — 5th AVENUE Products Trading GmbH v Hauptzollamt Singen
ECLI:EU:UNKNOWN:62019CN0775
62019CN0775
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Valentina R., lawyer
27.1.2020
Official Journal of the European Union
C 27/17
(Case C-775/19)
(2020/C 27/23)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: 5th AVENUE Products Trading GmbH
Defendant: Hauptzollamt Singen
Questions referred
1.Are payments which the purchaser of a product makes in addition to the purchase price, depending on his sales revenues, once a year for four years, in order to be able to sell the product in a particular territory, for the very first time, exclusively and permanently, royalties and licence fees within the meaning of Article 32(1)(c) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (CC) (1) which are to be added to the price actually paid or payable for the imported goods under Article 32(5)(b) CC in conjunction with Article 157(2) of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of the Customs Code (CCIR) (2)?
2.Are such payments, where appropriate, to be added to the price paid or payable for the imported goods only on a proportional basis and, if so, on the basis of which criterion?
(1) OJ 1992 L 302, p. 1
(2) OJ 1993 L 253, p. 1
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