CELEX: C2006/331/22
Language: en
Date: 2006-12-30 00:00:00
Title: Case C-306/04: Judgment of the Court (First Chamber) of 16 November 2006 (reference for a preliminary ruling from the Gerechtshof te Amsterdam (Netherlands)) — Compaq Computer International Corporation v Inspecteur der Belastingdienst — Douanedistrict Arnhem (Customs value — Laptop computers equipped with operating systems software)

30.12.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 331/13
            
         Judgment of the Court (First Chamber) of 16 November 2006 (reference for a preliminary ruling from the Gerechtshof te Amsterdam (Netherlands)) — Compaq Computer International Corporation v Inspecteur der Belastingdienst — Douanedistrict Arnhem
   (Case C-306/04) (1)
   
   (Customs value - Laptop computers equipped with operating systems software)
   (2006/C 331/22)
   Language of the case: Dutch
   Referring court
   Gerechtshof te Amsterdam (Netherlands)
   Parties to the main proceedings
   
      Applicant: Compaq Computer International Corporation
   
      Defendant: Inspecteur der Belastingdienst — Douanedistrict Arnhem
   Re:
   Preliminary ruling — Gerechtshof te Amsterdam — Interpretation of Article 32(1)(b) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1) — Customs value of goods — Portable computers incorporating operating software at the time of their importation
   Operative part of the judgment
   In order to determine the customs value of imports of computers equipped by the seller with software for one or more operating systems made available by the buyer to the seller free of charge, in accordance with Article 32(1)(b) or (c) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, the value of the software must be added to the transaction value of the computers if the value of the software has not been included in the price actually paid or payable for those computers.
   The same is true when the national authorities accept as the transaction value, in accordance with Community law, the price of a sale other than that made by the Community purchaser. In such cases, ‘buyer’ for the purposes of Article 32(1)(b) or (c) of the Customs Code must be understood to mean the buyer who concluded that other sale.
   
      (1)  OJ C 228, 11.9.2004.