CELEX: 62019CN0509
Language: en
Date: 2019-07-04 00:00:00
Title: Case C-509/19: Request for a preliminary ruling from the Finanzgericht München (Germany) lodged on 4 July 2019 — BMW Bayerische Motorenwerke AG v Hauptzollamt München

30.9.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 328/22
            
         
      Request for a preliminary ruling from the Finanzgericht München (Germany) lodged on 4 July 2019 — BMW Bayerische Motorenwerke AG v Hauptzollamt München
      (Case C-509/19)
      (2019/C 328/23)
      Language of the case: German
      
         Referring court
      
      Finanzgericht München
      
         Parties to the main proceedings
      
      
         Applicant: BMW Bayerische Motorenwerke AG
      
         Defendant: Hauptzollamt München
      
         Question referred
      
      Should the development costs for software that has been produced in the European Union, made available to the seller by the buyer free of charge and installed on the imported control unit be added to the transaction value for the imported product pursuant to Article 71(1)(b) of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (1) if they are not included in the price actually paid or payable for the imported product?
      
         (1)  OJ 2013 L 269, p. 1.