.
25 FOR THE SAME REASON AN AMOUNT REPRESENTING THE PROFIT MARGIN ATTRIBUTABLE TO THE ACTIVITIES OF THE BUYER-RESELLER MAY BE DEDUCTED WHERE THE BUYER HAS A CERTAIN COMMERCIAL INDEPENDENCE OF THE SELLER AND WHERE THE PROFIT MARGIN CORRESPONDS TO THE AVERAGE PROFIT MARGIN OBSERVED AT THE SAME COMMERCIAL LEVEL IN THE SAME TRADE .
26 THEREFORE THE SECOND AND THIRD SPECIFIC QUESTIONS PUT BY THE NATIONAL COURT CALL FOR AN ANSWER TO THE EFFECT THAT IT IS IN ACCORDANCE WITH REGULATION NO 803/68 TO CALCULATE THE VALUE FOR CUSTOMS PURPOSES ON THE BASIS OF THE PRICE AT WHICH THE GOODS ARE RESOLD IN UNALTERED STATE AFTER DEDUCTION OF ALL THE COSTS INCURRED BY THE BUYER-RESELLER IN RESPECT OF TRANSACTIONS WITHIN THE CUSTOMS TERRITORY OF THE COMMUNITY AND , WHERE NECESSARY , AN APPROPRIATE PROFIT MARGIN .
Decision on costs
27 THE COSTS INCURRED BY THE COMMISSION OF THE EUROPEAN COMMUNITIES , WHICH HAS SUBMITTED OBSERVATIONS TO THE COURT , ARE NOT RECOVERABLE AND AS THE PROCEEDINGS ARE , IN SO FAR AS THE PARTIES TO THE MAIN ACTION ARE CONCERNED , IN THE NATURE OF A STEP IN THE ACTION PENDING BEFORE THE NATIONAL COURT , THE DECISION ON COSTS IS A MATTER FOR THAT COURT .
Operative part
ON THOSE GROUNDS ,
THE COURT ( FIRST CHAMBER ),
IN ANSWER TO THE QUESTIONS REFERRED TO IT BY THE TRIBUNAL DE PREMIERE INSTANCE , BRUSSELS , BY JUDGMENT OF 29 JUNE 1979 , HEREBY RULES :
1 . WHEN ARTICLE 9 OF REGULATION NO 803/68 OF THE COUNCIL OF 27 JUNE 1968 ON THE VALUATION OF GOODS FOR CUSTOMS PURPOSES PROVIDES THAT IN CERTAIN CIRCUMSTANCES AND SUBJECT TO CERTAIN ADJUSTMENTS THE PRICE PAID OR PAYABLE MAY BE ACCEPTED AS THE VALUE FOR CUSTOMS PURPOSES , IT DOES NOT GIVE A DEFINITION INDEPENDENT OF , OR DIFFERENT FROM , THE VALUE FOR CUSTOMS PURPOSES BY REFERENCE TO THE NORMAL PRICE TO WHICH ARTICLE 1 OF THAT REGULATION REFERS .
2 . ARTICLE 1 OF REGULATION NO 603/72 OF THE COMMISSION OF 24 MARCH 1972 ON THE BUYER TO BE TAKEN INTO CONSIDERATION WHEN DETERMINING THE VALUE OF GOODS FOR CUSTOMS PURPOSES MUST BE INTERPRETED AS MEANING THAT A BUYER IS ESTABLISHED IN THE CUSTOMS TERRITORY OF THE COMMUNITY WHEN HE HAS A GENUINE PLACE OF BUSINESS THERE . A COMPANY WHOSE REGISTERED OFFICE IS OUTSIDE THAT TERRITORY MEETS THE REQUIREMENT WHEN IT HAS INSIDE THAT TERRITORY AN ESTABLISHMENT WHICH CARRIES ON ACTIVITIES SUCH AS MAY BE EXERCISED BY AN INDEPENDENT UNDERTAKING IN THE SAME SECTOR AND HAS ITS OWN ACCOUNTS ALLOWING THE CUSTOMS AUTHORITIES TO CARRY OUT THE NECESSARY INSPECTIONS AND CHECKS .
3 . THE PRICE PAID OR PAYABLE WITHIN THE MEANING OF ARTICLE 9 OF REGULATION NO 803/68 CORRESPONDS , AT THE TIME IT IS AGREED UPON , TO PRICES ON A SALE IN THE OPEN MARKET ONLY IF THE PRICE IS NOT INFLUENCED BY COMMERCIAL , FINANCIAL OR OTHER RELATIONSHIPS BETWEEN THE SELLER AND THE BUYER OTHER