CELEX: 62014CA0430
Language: en
Date: 2016-01-21 00:00:00
Title: Case C-430/14: Judgment of the Court (Fifth Chamber) of 21 January 2016 (request for a preliminary ruling from the Augstākā tiesa — Latvia) — Valsts ieņēmumu dienests v Artūrs Stretinskis (Reference for a preliminary ruling — Customs union — Community Customs Code — Article 29(1)(d) — Determination of the customs value — Regulation (EEC) No 2454/93 — Article 143(1)(h) — Definition of ‘related persons’ for the purposes of determining the customs value — Kinship relationship between the buyer, a natural person, and the director of the company which sold the goods)

14.3.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 98/12
            
         Judgment of the Court (Fifth Chamber) of 21 January 2016 (request for a preliminary ruling from the Augstākā tiesa — Latvia) — Valsts ieņēmumu dienests v Artūrs Stretinskis
   (Case C-430/14) (1)
   
   ((Reference for a preliminary ruling - Customs union - Community Customs Code - Article 29(1)(d) - Determination of the customs value - Regulation (EEC) No 2454/93 - Article 143(1)(h) - Definition of ‘related persons’ for the purposes of determining the customs value - Kinship relationship between the buyer, a natural person, and the director of the company which sold the goods))
   (2016/C 098/14)
   Language of the case: Latvian
   
      Referring court
   
   Augstākā tiesa
   
      Parties to the main proceedings
   
   
      Applicant: Valsts ieņēmumu dienests
   
      Defendant: Artūrs Stretinskis
   
      Operative part of the judgment
   
   Article 143(1)(h) 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 (EC) No 46/1999 of 8 January 1999, must be interpreted as meaning that a buyer, who is a natural person, and a seller, which is a legal person, within which a kin of that buyer actually has the power to influence the sales price of goods for the benefit of that buyer, must be regarded as being related persons within the meaning of Article 29(1)(d) of Council Regulation (EEC) 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.
   
      (1)  OJ C 421, 24.11.2014.