62024CJ0500_SUM
Case C‑500/24
Grupo Massimo Dutti SA
v
Administracíon General del Estado
(Request for a preliminary ruling from the Tribunal Supremo)
Judgment of the Court (Eighth Chamber) of 30 October 2025
(Reference for a preliminary ruling – Customs union – Regulation (EEC) No 2913/92 – Community Customs Code – Article 29 – Value of goods for customs purposes – Determination – Goods sold for export to the customs territory of the European Union – Regulation (EEC) No 2454/93 – Article 147 – Successive sales)
Customs union – Common Customs Tariff – Customs value – Transaction value – Determination – Sale of goods for export to the customs territory of the European Union – Proof – Successive sales of goods prior to assessment of their customs value – Price declared which relates to the sale taking place before the last sale that preceded the introduction of those goods into the customs territory of the European Union – Commercial destination of those goods not determined at the time of the sale that took place before that last sale – No proof of the existence of a sale for export to the customs territory of the European Union
(Council Regulation No 2913/92, Art. 29(1); Commission Regulation No 2454/93, as amended by Regulation No 1762/95, Art. 147(1), second subpara.)
(see paragraphs 23-33, operative part)
See the text of the decision.