Request for a preliminary ruling from the Hoge Raad der Nederlanden in the case The Shirtmakers.

Should Article 32(1)(e)(i) of the Community Customs Code be interpreted as meaning that the term ‘cost of transport' should be understood to mean the amounts charged by the actual carriers of the imported goods, even where those carriers have not charged those amounts directly to the buyer of the imported goods but to another operator who has concluded the contracts of carriage with actual carriers on behalf of the buyer of the imported goods, and who has charged the buyer higher amounts in connection with his efforts in arranging the transport?



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Douane

H&I: Previews


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