Case C-291/15: Judgment of the Court (Sixth Chamber) of 16 June 2016 (request for a preliminary ruling from the Zalaegerszegi közigazgatási és munkaügyi bíróság — Hungary) — EURO 2004. Hungary Kft. v Nemzeti Adó- és Vámhivatal Nyugat-dunántúli Regionális Vám- és Pénzügyőri Főigazgatósága (Reference for a preliminary ruling — Customs union — Common Customs Tariff — Value for customs purposes — Determination of the Customs value — Transaction value — Price actually paid — Doubts based on the veracity of the declared price — Declared price lower than the price paid in respect of other transactions relating to similar goods)
Date: 2016-06-16
Institutions: Court of Justice
Subjects: average price, common customs tariff, customs valuation, import price, purchase price, substitute product








C_2016305EN.01001101.xml










22.8.2016   


EN


Official Journal of the European Union


C 305/11





Judgment of the Court (Sixth Chamber) of 16 June 2016 (request for a preliminary ruling from the Zalaegerszegi közigazgatási és munkaügyi bíróság — Hungary) — EURO 2004. Hungary Kft. v Nemzeti Adó- és Vámhivatal Nyugat-dunántúli Regionális Vám- és Pénzügyőri Főigazgatósága
(Case C-291/15) (1)

((Reference for a preliminary ruling - Customs union - Common Customs Tariff - Value for customs purposes - Determination of the Customs value - Transaction value - Price actually paid - Doubts based on the veracity of the declared price - Declared price lower than the price paid in respect of other transactions relating to similar goods))
(2016/C 305/16)
Language of the case: Hungarian

Referring court

Zalaegerszegi közigazgatási és munkaügyi bíróság

Parties to the main proceedings


Applicant: EURO 2004. Hungary Kft.

Defendant: Nemzeti Adó- és Vámhivatal Nyugat-dunántúli Regionális Vám- és Pénzügyőri Főigazgatósága

Operative part of the judgment

Article 181a of 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, as amended by Commission Regulation No 3254/94 of 19 December 1994, must be interpreted as not precluding a customs authority practice, such as that at issue in the main proceedings, whereby the customs value of imported goods is determined on the basis of the transaction value of similar goods, the method in Article 30 of Council Regulation 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, where the declared transaction value is considered to be unreasonably low in comparison with the statistical average of the purchase prices verified in the context of the importation of similar goods and despite the fact that the customs authority does not refute or call into question the authenticity of the invoice or the bank transfer certificate produced in order to establish the price actually paid for the imported goods, without the importer having submitted, in response to a request to that effect from the customs authority, additional evidence to demonstrate the accuracy of the declared transaction value of those goods.


(1)  OJ C 98, 14.3.2016.