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).