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Court of Justice of the European Union · Judgment

C-430/14Valsts ieņēmumu dienests v Artūrs Stretinskis

Decided
2016-01-21
ECLI
ECLI:EU:C:2016:43
CELEX
62014CJ0430
Finality
Final, the decision cannot be appealed

The court's own keywords

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.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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