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Court of Justice of the European Union · Judgment

C-599/20„Baltic Master“ UAB v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos

Decided
2022-06-09
ECLI
ECLI:EU:C:2022:457
CELEX
62020CJ0599
Finality
Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling – Customs union – Community Customs Code – Regulation (EEC) No 2913/92 – Article 29 – Determination of the customs value – Transaction value – Article 29(1)(d) – Concept of ‘related persons’ – Article 31 – Account taken of information derived from a national database for the purpose of determining the customs value – Regulation (EEC) No 2454/93 – Article 143(1)(b), (e) and (f) – Situations in which persons are deemed to be related – Article 181a – Doubts based on the veracity of the price declared.

Interprets

    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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