CELEX: 62014CN0430
Language: en
Date: 2014-09-19 00:00:00
Title: Case C-430/14: Request for a preliminary ruling from the Augstākā tiesa (Latvia) lodged on 19 September 2014  — Valsts ieņēmumu dienests v Artūrs Stretinskis

24.11.2014   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 421/22
            
         Request for a preliminary ruling from the Augstākā tiesa (Latvia) lodged on 19 September 2014 — Valsts ieņēmumu dienests v Artūrs Stretinskis
   (Case C-430/14)
   2014/C 421/32
   Language of the case: Latvian
   
      Referring court
   
   Augstākā tiesa
   
      Parties to the main proceedings
   
   
      Applicant: Valsts ieņēmumu dienests
   
      Defendant: Artūrs Stretinskis
   
      Questions referred
   
   
               1.
            
            
               Must Article 143(1)(h) of Commission Regulation No 2454/93 (1) of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 (2) establishing the Community Customs Code be interpreted as referring not only to situations in which the parties to the transaction are exclusively natural persons, but also to situations in which there is a family or kinship relationship between a director of one of the parties (a legal person) and the other party to the transaction (a natural person) or a director of that party (in the case of a legal person)?
            
         
               2.
            
            
               If the answer is affirmative, must the judicial body hearing the matter carry out an in-depth examination of the circumstances of the case in relation to the actual influence of the natural person concerned over the legal person?
            
         
      (1)  OJ 1993 L 253, p. 1.
   
      (2)  OJ 1992 L 302, p. 1.