Request for a preliminary ruling from the Riigikohus (Estonia) lodged on 5 December 2023 – Maksu- ja Tolliamet v UT

(Case C-745/23, Alenopik ¹ )

Language of the case: Estonian

Referring court

Riigikohus

Parties to the main proceedings

Applicant: Maksu- ja Tolliamet

Defendant: UT

Question referred

How is the exchange rate to be used as the basis for establishing the value of cash within the meaning of Article 3(1) of Regulation 2018/1672 ¹ of the European Parliament and of the Council to be determined in a situation involving a currency the exchange rate for which is not published by the European Central Bank?

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¹ The name of the present case is a fictitious name. It does not correspond to the real name of any party to the proceedings.

¹ Regulation (EU) 2018/1672 of the European Parliament and of the Council of 23 October 2018 on controls on cash entering or leaving the Union and repealing Regulation (EC) No 1889/2005 (OJ 2018 L 284, p. 6).