Judgment of the Court (Fifth Chamber) of 21 January 2016
Valsts ieņēmumu dienests v Artūrs Stretinskis
Request for a preliminary ruling from the Augstākā tiesa
Reference for a preliminary ruling — Customs union — Community Customs Code — Article 29(1)(d) — Determination of the customs value — Regulation (EEC) No 2454/93 — Article 143(1)(h) — Definition of ‘related persons’ for the purposes of determining the customs value — Kinship relationship between the buyer, a natural person, and the director of the company which sold the goods
Case C-430/14
Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
Links to the texts
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Curia |
EUR-Lex |
Autres Liens |
Opinion
ECLI:EU:C:2015:701 |
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Judgment
ECLI:EU:C:2016:43 |
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