CELEX: 62009CN0354
Language: en
Date: 2009-09-03 00:00:00
Title: Case C-354/09: Reference for a preliminary ruling from the Hoge Raad der Nederlanden lodged on 3 September 2009 — Gaston Schul BV v Staatssecretaris van Financiën

21.11.2009   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 282/28
            
         Reference for a preliminary ruling from the Hoge Raad der Nederlanden lodged on 3 September 2009 — Gaston Schul BV v Staatssecretaris van Financiën
   (Case C-354/09)
   2009/C 282/48
   Language of the case: Dutch
   
      Referring court
   
   Hoge Raad der Nederlanden
   
      Parties to the main proceedings
   
   
      Applicant: Gaston Schul BV
   
      Defendant: Staatssecretaris van Financien
   
      Question referred
   
   In the case of subsequent entry in the accounts within the meaning of Article 220 of the Community Customs Code (1) must it be assumed that the condition laid down in Article 33(1)(f) of the Community Customs Code, under which import duties are not to be included in the customs value, is satisfied where the seller and buyer of the goods concerned have agreed on the delivery term ‘delivered duties paid’ and this is stated in the customs declaration, even if in determining the transaction price they — wrongly — assumed that no customs duties would be owed upon importation of the goods into the Community and consequently no amount of customs duties was stated in the invoice or in or with the declaration?
   
      (1)  Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302 p. 1).