SELLER , IS NOT BASED UPON ANY ACCOUNTING DOCUMENT ( SUCH AS AN INVOICE ACCOMPANYING THE GOODS ) AND EVEN IF THAT VALUE IS , MOREOVER , LOWER THAN THE NORMAL PRICE FOR THE SAME GOODS AGREED BETWEEN A BUYER AND A SELLER UNDER CONDITIONS OF FREE COMPETITION?
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4 IN THE CONTEXT OF THE JUDICIAL COOPERATION PROVIDED FOR BY ARTICLE 177 , WHEREBY NATIONAL COURTS AND THE COURT OF JUSTICE ARE CALLED UPON , EACH WITHIN THE SCOPE OF ITS OWN JURISDICTION , TO CONTRIBUTE DIRECTLY AND RECIPROCALLY TO THE REACHING OF A DECISION AIMED AT ENSURING THE UNIFORM APPLICATION OF COMMUNITY LAW IN ALL THE MEMBER STATES , THE COURT MAY EXTRACT FROM THE WORDING OF THE QUESTION SUBMITTED AND THE FACTS SET FORTH BY THE NATIONAL COURT THE MATTERS OF COMMUNITY LAW NECESSARY FOR THE NATIONAL COURT TO BE ABLE TO DECIDE IN ACCORDANCE WITH COMMUNITY LAW THE LEGAL PROBLEM WITH WHICH IT IS FACED .
5 IN THE PRESENT CASE , ALTHOUGH THE QUESTION FROM THE EXAMINING MAGISTRATE IS CONFINED TO AN ISSUE CONCERNING THE ASSESSMENT ON IMPORTATION OF THE VALUE OF GOODS FOR CUSTOMS PURPOSES ON THE BASIS OF A DECLARATION OF VALUE MADE BY THE SELLER ' S FORWARDING AGENT TO THE CUSTOMS AUTHORITIES OF THE COUNTRY OF ORIGIN , THE GROUNDS STATED IN THE ORDER MAKING THE REFERENCE MAKE IT POSSIBLE TO RECOGNIZE THE QUESTION AS ONE WHICH IS TRULY CONCERNED WITH WHETHER , IN THE CONTEXT OF REGULATION NO 803/68 , THE CUSTOMS AUTHORITIES OF A MEMBER STATE MAY REDUCE THE VALUE OF THE GOODS FOR CUSTOMS PURPOSES WITH A VIEW TO PURPOSES OTHER THAN THOSE OF CUSTOMS CONTROL PROPERLY SO TERMED .
6 IN ITS JUDGMENT OF 24 APRIL 1980 IN CASE 65/79 PROCUREUR DE LA REPUBLIQUE V RENE CHATAIN ( 1980 ) ECR 1345 , THE COURT HAD OCCASION TO INDICATE IN DETAIL THE MATTERS OF COMMUNITY LAW WHICH APPLY TO THIS TOPIC .
7 AT THE TIME OF THE EVENTS WHICH LIE AT THE SOURCE OF THE DISPUTE IN THE MAIN PROCEEDINGS , THE FACTORS MAKING UP THE LEGAL POSITION WERE SUBSTANTIALLY THE SAME AS THOSE IN THE CHATAIN CASE .
8 CONSEQUENTLY , IT IS ENOUGH TO RECALL IN THIS CONTEXT THE OPERATIVE PART OF THAT DECISION OF THE COURT IN ORDER TO APPLY IT TO THE ISSUE FACING THE EXAMINING MAGISTRATE IN THIS CASE , NAMELY , THAT ' ' THE REDUCTION BY THE COMPETENT AUTHORITIES OF A MEMBER STATE OF THE INVOICE PRICE OF GOODS IMPORTED FROM A NON-MEMBER COUNTRY DOES NOT ACCORD WITH THE AIMS OF THE RULES RELATING TO THE DETERMINATION OF THE VALUE OF GOODS FOR CUSTOMS PURPOSES . HOWEVER , THE DETERMINATION OF VALUE FOR CUSTOMS PURPOSES IN ACCORDANCE WITH THOSE REGULATIONS CANNOT HAVE THE EFFECT OF REQUIRING THE FISCAL AND FINANCIAL AUTHORITIES OF THE MEMBER STATES TO ACCEPT THAT VALUATION FOR PURPOSES OTHER THAN THE APPLICATION OF THE COMMON CUSTOMS TARIFF . ' '
9 FROM THE FOREGOING IT FOLLOWS