Source: All England Reporter
Publisher Citation: [2009] All ER (D) 140 (Apr)
Court: Court of Justice of the European Communities (Second Chamber)
Judge:

Judges Timmermans (President of the Chamber), Schiemann, Makarczyk, Kuris (Rapporteur) and Toader
Judgment Dates: 19 March 2009

Catchwords

European community - Customs and excise - Duties - Reimbursement of custom duty - Taking into account, for customs valuation purposes, of payments made by seller/manufacturer in performance of warranty obligation - Consideration of relevant Community rules - Commission Regulation (EEC) 2454/93, art 145(2), (3) - Council Regulation (EEC) 2913/92, art 29(1), (3)(a) - Commission Regulation (EC) 444/2002.

The Case

European community Customs and excise. The European Court of Justice dealt with a reference from the Finance Court, Dusseldorf, which concerned, inter alia, the interpretation of art29(1) and (3)(a) of Council Regulation (EEC) 2913-92 (establishing the Community Customs Code) and art145(2) and (3) of Commission Regulation (EEC) 2454-93 (laying down provisions for the implementation of Council Regulation (EEC) 2913-92).

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