# C_2014052EN.01000801.xml

| 22.2.2014 | EN | Official Journal of the European Union | C 52/8 |
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22.2.2014

EN

Official Journal of the European Union

C 52/8

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Judgment of the Court (Sixth Chamber) of 12 December 2013 (request for a preliminary ruling from the Diikitiko Protodikio Serron (Greece)) — Ioannis Christodoulou, Nikolaos Christodoulou, Afi N. Christodoulou AE v Elliniko Dimosio

(Case C-116/12) (1)

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(Customs value - Goods exported to a third country - Export refunds - Processing in the exporting country regarded as non-substantial - Re-export of goods to the European Union - Determination of the customs value - Transaction value)

2014/C 52/12

Language of the case: Greek

Referring court

Referring court

Diikitiko Protodikio Serron

Parties to the main proceedings

Parties to the main proceedings

Applicants: Ioannis Christodoulou, Nikolaos Christodoulou, Afi N. Christodoulou AE

Applicants:

Defendant: Elliniko Dimosio

Defendant:

Re:

Re:

Request for a preliminary ruling — Diikitiko Protodikio Serron — Interpretation of Articles 24, 29, 32 and 146 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1) — Customs value — Transaction value — Determination — Goods exported undergoing working or processing in the exporting country not sufficient for them to be considered as originating in the country of final processing within the meaning of Article 24 of the Regulation and without being subjected to outward processing arrangements for re-importation into the country of original export.

Operative part of the judgment

Operative part of the judgment

| 1. | Articles 29 and 32 of Council Regulation (EEC) 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, must be interpreted as applying to the determination of the customs value of goods imported on the basis of a contract which, although described as a contract of sale, in fact proves to be a working or processing contract. For the purposes of that determination, it is immaterial whether the working or processing operations satisfy the conditions laid down in Article 24 of that regulation, so that the goods concerned may be regarded as originating in the country where those operations took place. |
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1.

Articles 29 and 32 of Council Regulation (EEC) 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, must be interpreted as applying to the determination of the customs value of goods imported on the basis of a contract which, although described as a contract of sale, in fact proves to be a working or processing contract. For the purposes of that determination, it is immaterial whether the working or processing operations satisfy the conditions laid down in Article 24 of that regulation, so that the goods concerned may be regarded as originating in the country where those operations took place.

| 2. | Articles 29 and 32 of Regulation No 2913/92, as amended by Regulation No 82/97, must be interpreted as meaning that, when the customs value is determined, account must be taken of the value of the export refund which a product has benefited from and which was obtained by putting into effect a practice involving the application of provisions of European Union law with the aim of wrongfully securing an advantage. |
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2.

Articles 29 and 32 of Regulation No 2913/92, as amended by Regulation No 82/97, must be interpreted as meaning that, when the customs value is determined, account must be taken of the value of the export refund which a product has benefited from and which was obtained by putting into effect a practice involving the application of provisions of European Union law with the aim of wrongfully securing an advantage.

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(1)  OJ C 138, 12.5.2012.

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