# C_2016098EN.01001902.xml

| 14.3.2016 | EN | Official Journal of the European Union | C 98/19 |
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Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 4 December 2015 — X BV; Other party: Staatssecretaris van Financiën

(Case C-661/15)

(2016/C 098/25)

Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings

Appellant: X BV

Other party: Staatssecretaris van Financiën

Questions referred

| 1. | (a)
Should Article 145(2) of the Regulation implementing the Community Customs Code (CCIP),( 1 ) read in conjunction with Article 29(1) and (3) of the Community Customs Code (CCC),( 2 ) 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? | (a) | Should Article 145(2) of the Regulation implementing the Community Customs Code (CCIP),( 1 ) read in conjunction with Article 29(1) and (3) of the Community Customs Code (CCC),( 2 ) 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? |
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| (a) | Should Article 145(2) of the Regulation implementing the Community Customs Code (CCIP),( 1 ) read in conjunction with Article 29(1) and (3) of the Community Customs Code (CCC),( 2 ) 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? | | |

| 1. | (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? | (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? |
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| (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? | | |

| 2. | Is the condition laid down in Article 145(3) of the CCIP for adjustment of the customs value referred to therein, namely that the adjustment of the price actually paid or payable for the goods must have been made within a period of twelve months following the date of acceptance of the declaration for entry to free circulation, contrary to the provisions of Articles 78 and 236 of the CCC, read in conjunction with Article 29 of the CCC? |
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( 1 )  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).

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

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