ECJ Judgment – Reference for a preliminary ruling – Customs union – Community Customs Code – Article 29(1)(d) – Determination of the customs value – Regulation (EEC) No 2454/93 – Article 143(1)(h) – Definition of ‘related persons’ for the purposes of determining the customs value – Kinship relationship between the buyer, a natural person, and the director of the company which sold the goods)
Citations:
C-430/14, [2016] EUECJ C-430/14, ECLI:EU:C:2016:43
Links:
Jurisdiction:
European
Customs and Excise
Updated: 03 September 2022; Ref: scu.559490