The Court of Justice has given a judgment in the case The Shirtmakers.

Article 32(1)(e)(i) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code must be interpreted as meaning that the concept of ‘cost of transport', within the meaning of that provision, includes the supplement charged by the forwarding agent to the importer, corresponding to that agent's profit margin and costs, in respect of the service which it provided in organising the transport of the imported goods to the customs territory of the European Union.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Douane

H&I: Previews


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