CELEX: 62019CN0775
Language: en
Date: 2019-10-22 00:00:00
Title: Case C-775/19: Request for a preliminary ruling from the Finanzgericht Baden Württemberg (Germany) lodged on 22 October 2019 — 5th AVENUE Products Trading GmbH v Hauptzollamt Singen

27.1.2020   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 27/17
            
         
      Request for a preliminary ruling from the Finanzgericht Baden Württemberg (Germany) lodged on 22 October 2019 — 5th AVENUE Products Trading GmbH v Hauptzollamt Singen
      (Case C-775/19)
      (2020/C 27/23)
      Language of the case: German
      
         Referring court
      
      Finanzgericht Baden Württemberg
      
         Parties to the main proceedings
      
      
         Applicant: 5th AVENUE Products Trading GmbH
      
         Defendant: Hauptzollamt Singen
      
         Questions referred
      
      
                  1.
               
               
                  Are payments which the purchaser of a product makes in addition to the purchase price, depending on his sales revenues, once a year for four years, in order to be able to sell the product
                  
                              —
                           
                           
                              in a particular territory,
                           
                        
                              —
                           
                           
                              for the very first time,
                           
                        
                              —
                           
                           
                              exclusively and
                           
                        
                              —
                           
                           
                              permanently,
                           
                        royalties and licence fees within the meaning of Article 32(1)(c) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (CC) (1) which are to be added to the price actually paid or payable for the imported goods under Article 32(5)(b) CC in conjunction with Article 157(2) of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of the Customs Code (CCIR) (2)?
               
            
                  2.
               
               
                  Are such payments, where appropriate, to be added to the price paid or payable for the imported goods only on a proportional basis and, if so, on the basis of which criterion?
               
            
         (1)  OJ 1992 L 302, p. 1
      
      
         (2)  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 (OJ 1993 L 253, p. 1)