(Case C-187/21 Request for a preliminary ruling from the Kúria (Hungary) lodged on 25March 2021– FAWKES Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
Fecha: 30-Oct-1992
Request for a preliminary ruling from the Kúria (Hungary) lodged on 25March 2021– FAWKES Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
(Case C-187/21)
Language of the case: Hungarian
Referring court
Kúria
Parties to the main proceedings
Applicant: FAWKES Kft.
Defendant: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
Questions referred
Must Article30(2)(a) and (b) of Council Regulation (EEC) No2913/921 of 12October 1992 establishing the Community Customs Code be interpreted as meaning that only the values listed in the database created from the customs clearances of the Member State’s own customs authority may and must be taken into account as the customs value?
If the first question is answered in the negative, is it necessary, for the purposes of determining the customs value in accordance with Article30(2)(a) and (b), to approach the customs authorities of other Member States in order to obtain the customs value of similar goods listed in their databases, and/or is it necessary to consult a Community database and obtain the customs values listed in it?
May Article30(2)(a) and (b) of Regulation No2913/92 be interpreted as meaning that, for the purposes of determining the customs value, account may not be taken of transaction values relating to transactions performed by the applicant for customs clearance himself, even if those values have not been challenged either by the national customs authority or by the national authorities of other Member States?
Must the requirement of ‘at or about the same time’, laid down in Article30(2)(a) and (b) of Regulation No2913/92, be interpreted as meaning that it may be limited to a period of +/-45days before and after customs clearance?