Court of Justice of the European Union · Judgment

C-75/20UAB „Lifosa“ v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos

Decided: 2021-04-22
ECLI: ECLI:EU:C:2021:320
CELEX: 62020CJ0075
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(1) – Article 32(1)(e)(i) – Union Customs Code – Regulation (EU) No 952/2013 – Article 70(1) – Article 71(1)(e)(i) – Determination of the customs value – Transaction value – Adjustment – Price including delivery at the border.

Interprets

EUR-Lex The 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.

Verifiable trust signals

Six fixed blocks, one source per line
No sentence written by a language model
Engine version and read date on every answer
No customer data, no documents, no advice
Model card and audit published under the EU AI Act

Model card Audit