CELEX: C2004/228/62
Language: en
Date: 2004-09-11 00:00:00
Title: Case C-306/04: Reference for a preliminary ruling by the Gerechtshof te Amsterdam by decision of that court of 13 July 2004 in the case of Compaq Computer International Corporation against Inspecteur van de Belastingdienst – Douanedistrict Arnhem.

11.9.2004   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 228/30
            
         Reference for a preliminary ruling by the Gerechtshof te Amsterdam by decision of that court of 13 July 2004 in the case of Compaq Computer International Corporation against Inspecteur van de Belastingdienst – Douanedistrict Arnhem.
   (Case C-306/04)
   (2004/C 228/62)
   Reference has been made to the Court of Justice of the European Communities by decision of the Gerechtshof te Amsteredam (Amsterdam Regional Court of Appeal) of 13 July 2004, received at the Court Registry on 19 July 2004, for a preliminary ruling in the case of Compaq Computer International Corporation against Inspecteur van de Belastingdienst – Douanedistrict Arnhem on the following question:
   Where computers on which operating systems installed by the seller are imported, must the value of the software made available to the seller by the buyer free of charge be added to the transaction price of those computers pursuant to Article 32(1)(b) of the Community Customs Code (1) where the value thereof is not included in the transaction price?
   
      (1)  OJ L 302 of 19 October 1992, p. 1.