Opinion of Advocate General in the case LS Customs Services.

Article 29(1) of the Customs Code should be interpreted as meaning that the method of customs valuation laid down in that article is applicable only when the transaction value of the goods concerned is equal to a price for export to the customs territory of the Union. It is irrelevant whether the customs debt is incurred because goods are removed from customs supervision during the external transit procedure. 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Douane

H&I: Previews


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