ECJ 1. The authority for regulation no 803/68/EEC of the council of 27 june 1968, on the value of goods for customs purposes is to be found in article 235 of the treaty and reveals no factor calculated to affect its validity.
2. Article 11(2)(b) (second branch of the alternative) of regulation no 803/68 of the council of 27 june 1968 must be interpreted as meaning that it is inadequate, as proof of the existence of a price different from the price for forward payment, to show that the price for forward payment payable includes credit charges. What must be proved is the existence of another price of a definite amount which the buyer or other buyers in similar circumstances are entitled to settle in the event of payment before the agreed date. It is for the national court to judge in every case of this kind whether or not proof has been furnished of the existence of a different price.
Citations:
C-8/73, R-8/73, [1973] EUECJ R-8/73
Links:
European, Customs and Excise
Updated: 21 June 2022; Ref: scu.214323
