Request for a preliminary ruling from the Zalaegerszegi Közigazgatási és Munkaügyi Bíróság in the case EURO 2004. Hungary.

Must Article 181a of Commission Regulation (EEC) No 2454/93 of 2 July 1993 be interpreted as precluding a practice of a Member State whereby the customs value is determined on the basis of the ‘transaction value of similar goods' if it is considered that the declared transaction value, in comparison with the statistical average of the purchase prices verified in the context of the importation of similar goods, is unreasonably low and, consequently, incorrect, despite the fact that the customs authority does not refute or call into question the authenticity of the invoice or the bank transfer certificate produced in order to establish the price actually paid for the imported goods, without the importer having submitted additional evidence to demonstrate the transaction value? 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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