C-1/18SIA 'Oribalt Rīga v Valsts ieņēmumu dienests

Domstolens egne nøkkelord

Reference for a preliminary ruling – Customs union – Regulation (EEC) No 2913/92 – Article 30(2)(b) and (c) – Regulation (EEC) No 2454/93 – Article 152(1)(a) and (b) – Determination of the customs value of the goods – Definition of ‘similar goods’ – Medicinal products – Account taken of any factor that may have an impact on the economic value of the medicinal product concerned – Time limit of 90 days within which the imported goods must be sold in the European Union – Mandatory time limit – No account taken of trade discounts.

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