X BV v Staatssecretaris van Financiën.
Date: 2017-10-12
26


In those circumstances, in accordance with the settled case-law of the Court, it is appropriate, in order to ensure the uniform application of EU law and comply with the principle of equality, to give that notion an autonomous and uniform interpretation throughout the European Union (see, to that effect, judgments of 12 December 2013, Christodoulou and Others, C‑116/12, EU:C:2013:825, paragraph 34 and the case-law cited, and of 3 September 2014, Deckmyn and Vrijheidsfonds, C‑201/13, EU:C:2014:2132, paragraph 14).
27


Accordingly, the determination of the meaning and scope of the concept of ‘defective goods’ must be determined, in accordance with the established case-law of the Court, by considering its usual meaning in everyday language, while also taking into account the context in which it occurs and the purposes of the rules of which it forms part (judgments of 22 December 2008, Wallentin-Hermann, C‑549/07, EU:C:2008:771, paragraph 17, and of 22 November 2012, Probst, C‑119/12, EU:C:2012:748, paragraph 20).
33


With regard to the objective pursued, it follows from the settled case-law that the EU legislation on customs valuation seeks to introduce a fair, uniform and neutral system excluding the use of arbitrary or fictitious customs values (judgment of 12 December 2013, Christodoulou and Others, C‑116/12, EU:C:2013:825, paragraph 36 and the case-law cited).
34


As regards the context of which Article 145(2) of the implementing regulation forms part, it must be recalled that that provision sets out the specific details of the general rule established in Article 29 of the Customs Code (judgment of 19 March 2009, Mitsui & Co. Deutschland, C‑256/07, EU:C:2009:167, paragraph 27).
36


In that regard the Court has held that, although, as a general rule, the price actually paid or payable for the goods forms the basis for calculating the customs value, that price is a factor that potentially must be adjusted where necessary in order to avoid the setting of an arbitrary or fictitious customs value (see, to that effect, judgment of 12 December 2013, Christodoulou and Others, C‑116/12, EU:C:2013:825, paragraph 39 and the case-law cited).
37


The customs value must reflect the real economic value of imported goods and take into account all the elements of those goods that have economic value (judgment of 15 July 2010, Gaston Schul, C‑354/09, EU:C:2010:439, paragraph 29 and the case-law cited).
44


It must be noted that the implementing regulation was adopted on the basis of Article 247 of the Customs Code, as amended by Regulation (EC) No 2700/2000 of the European Parliament and of the Council of 16 November 2000 (OJ 2000 L 311, p. 17), which takes in a provision essentially equivalent to Article 249 of that code. That article constitutes a sufficient basis for the Commission to adopt the implementation measures in respect of that code (see, to that effect, judgments of 11 November 1999, Söhl & Söhlke, C‑48/98, EU:C:1999:548, paragraph 35, and of 8 March 2007, Thomson and Vestel France, C‑447/05 and C‑448/05, EU:C:2007:151, paragraph 23).
45


It follows from the case-law of the Court that the Commission is authorised to adopt all the measures which are necessary or useful for the implementation of the basic legislation, provided that they are not contrary to such legislation or to the implementing legislation adopted by the Council of the European Union (see, inter alia, judgment of 11 November 1999, Söhl & Söhlke, C‑48/98, EU:C:1999:548, paragraph 36 and the case-law cited). In that regard, the Commission has a measure of discretion (see, to that effect, judgments of 8 March 2007, Thomson and Vestel France, C‑447/05 and C‑448/05, EU:C:2007:151, paragraph 25, and of 13 December 2007, Asda Stores, C‑372/06, EU:C:2007:787, paragraph 45).
58


It is clear from the judgment of 19 March 2009, Mitsui & Co. Deutschland (C‑256/07, EU:C:2009:167, paragraph 36) that Article 145(2) and (3) of the implementing regulation, as introduced by Regulation No 444/2002, does not apply to situations arising prior to the entry into force of that latter regulation on the ground that that provision would undermine the legitimate expectations of the economic operators concerned. The Court has held that that was the case since the competent customs authorities were applying the general time limit of three years laid down in Article 236(2) of the Customs Code in the event of adjustment, after import, of the transaction value of goods due to the fact that they were defective, in order to determine their customs value.
61


It must also be recalled that Article 78 of the Customs Code allows the customs authorities to revise the customs declaration on a request from the declarant submitted after release of the goods and, if appropriate, to repay the excess received where the import duties paid by the declarant exceed what was legally due at the time of their payment. That reimbursement may be made in accordance with Article 236 of the Customs Code if the conditions laid down by that provision are fulfilled, in particular compliance with the time limit, which is in principle three years, laid down for submissions of the application for reimbursement (see, to that effect, judgment of 20 October 2005, Overland Footwear, C‑468/03, EU:C:2005:624, paragraphs 53 and 54).