CELEX: 62019CA0509
Language: en
Date: 2020-09-10 00:00:00
Title: Case C-509/19: Judgment of the Court (Eighth Chamber) of 10 September 2020 (request for a preliminary ruling from the Finanzgericht München — Germany) — BMW Bayerische Motorenwerke AG v Hauptzollamt München (Reference for a preliminary ruling — Customs Union — Union Customs Code — Regulation (EU) No 952/2013 — Article 71(1)(b) — Customs value — Imports of electronic products equipped with software)

16.11.2020   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 390/13
            
         
      Judgment of the Court (Eighth Chamber) of 10 September 2020 (request for a preliminary ruling from the Finanzgericht München — Germany) — BMW Bayerische Motorenwerke AG v Hauptzollamt München
      (Case C-509/19) (1)
      
      (Reference for a preliminary ruling - Customs Union - Union Customs Code - Regulation (EU) No 952/2013 - Article 71(1)(b) - Customs value - Imports of electronic products equipped with software)
      (2020/C 390/18)
      Language of the case: German
      
         Referring court
      
      Finanzgericht München
      
         Parties to the main proceedings
      
      
         Applicant: BMW Bayerische Motorenwerke AG
      
         Defendant: Hauptzollamt München
      
         Operative part of the judgment
      
      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 must be interpreted as allowing, for the purposes of determining the customs value of imported goods, the economic value of software designed in the European Union and made available free of charge by the buyer to the seller established in a third country to be added to the transaction value of imported goods.
      
         (1)  OJ C 328, 30.9.2019.