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Hauptzollamt Hamburg-St Annen v Ebbe Sonnichsen: ECJ 29 Apr 1993

ECJ Common customs tariff – Customs value – Decrease in value due to deterioration of goods – Taking into account without regard to the date of transfer of the risk to the buyer (Council Regulation No 1224/80 , Arts 1, 3 and 8; Commission Regulation No 1495/80, Art. 4, as amended by Regulation No 1580/81) … Continue reading Hauptzollamt Hamburg-St Annen v Ebbe Sonnichsen: ECJ 29 Apr 1993

Wunsche v Hauptzollamt Hamburg-Jonas: ECJ 4 Jun 1992

ECJ Common Customs Tariff – Customs value – Transaction value – Calculation – Interest payable under a financing arrangement – Excluded – Financing arrangement – Concept – Deferment of payment granted by the seller to the buyer – Included (Council Regulation No 1224/80, Arts 1, 3 and 8; Commission Regulation No 1495/80, Art. 3, as … Continue reading Wunsche v Hauptzollamt Hamburg-Jonas: ECJ 4 Jun 1992