CELEX: C2006/131/36
Language: en
Date: 2006-06-03 00:00:00
Title: Case C-491/04: Judgment of the Court (Second Chamber) of  23 February 2006  (reference for a preliminary ruling from the VAT and Duties Tribunal, Manchester) — Dolland & Aitchison Ltd v Commissioners of Customs & Excise (Community Customs Code — Customs value — Customs import duties — Delivery of goods by a company established in Jersey and supplies of services effected in the United Kingdom)

3.6.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 131/20
            
         Judgment of the Court (Second Chamber) of 23 February 2006 (reference for a preliminary ruling from the VAT and Duties Tribunal, Manchester) — Dolland & Aitchison Ltd v Commissioners of Customs & Excise
   (Case C-491/04) (1)
   
   (Community Customs Code - Customs value - Customs import duties - Delivery of goods by a company established in Jersey and supplies of services effected in the United Kingdom)
   (2006/C 131/36)
   Language of the case: English
   Referring court
   VAT and Duties Tribunal, Manchester
   Parties to the main proceedings
   
      Applicant: Dolland & Aitchison Ltd
   
      Defendant: Commissioners of Customs & Excise
   Re:
   Reference for a preliminary ruling — VAT and Duties Tribunal, Manchester — Interpretation of Articles 29 and 30 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1) — Customs value of imported goods — Contact lenses delivered by post by a company established in a third territory (the Island of Jersey) belonging to a company established in a Member State supplying examination, consultation and aftercare services for contact lenses
   Operative part of the judgment
   
               1.
            
            
               Article 29 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code must be interpreted as meaning that, in circumstances such as those of the main proceedings, payment for the supply of specified services, such as examination, consultation or aftercare required in connection with contact lenses, and for specified goods, consisting of those lenses, the cleaning solutions and the soaking cases, constitutes as a whole the ‘transaction value’ within the meaning of Article 29 of the Customs Code and is, therefore, dutiable.
            
         
               2.
            
            
               The principles laid down in the CCP judgment (Case C-349/96) of 25 February 1999 cannot be used directly to determine the elements of the transaction to be taken into account for the purposes of applying Article 29 of the Customs Code.
            
         
      (1)  OJ C 45, 19.02.2005.