The Court of Justice has given a judgment in the case Stretinskis. Article 143(1)(h) of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code must be interpreted as meaning that a buyer, who is a natural person, and a seller, which is a legal person, within which a kin of that buyer actually has the power to influence the sales price of goods for the benefit of that buyer, must be regarded as being related persons within the meaning of Article 29(1)(d) of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code.

C-430/14

 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Douane

H&I: Previews

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