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Document 62024CN0500
Case C-500/24, Grupo Massimo Dutti: Request for a preliminary ruling from the Tribunal Supremo (Spain) lodged on 18 July 2024 – Grupo Massimo Dutti SA v Administración General del Estado
Case C-500/24, Grupo Massimo Dutti: Request for a preliminary ruling from the Tribunal Supremo (Spain) lodged on 18 July 2024 – Grupo Massimo Dutti SA v Administración General del Estado
Case C-500/24, Grupo Massimo Dutti: Request for a preliminary ruling from the Tribunal Supremo (Spain) lodged on 18 July 2024 – Grupo Massimo Dutti SA v Administración General del Estado
OJ C, C/2024/6906, 25.11.2024, ELI: http://data.europa.eu/eli/C/2024/6906/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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Official Journal |
EN C series |
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C/2024/6906 |
25.11.2024 |
Request for a preliminary ruling from the Tribunal Supremo (Spain) lodged on 18 July 2024 – Grupo Massimo Dutti SA v Administración General del Estado
(Case C-500/24, Grupo Massimo Dutti)
(C/2024/6906)
Language of the case: Spanish
Referring court
Tribunal Supremo
Parties to the main proceedings
Applicant: Grupo Massimo Dutti SA
Defendant: Administración General del Estado
Questions referred
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1) |
In the case of successive sales, in order to determine the customs value of the goods, where that is the transaction value, must the expressions ‘for export to the customs territory of the Community’, mentioned in Article 29 of the CCC (1) and Article 70(1) of the UCC, (2) and ‘for export to the customs territory in question’, mentioned in Article 147 of the CCC (3) Implementing Provisions, be interpreted as meaning that the mere introduction of the goods into EU territory, understood to mean the geographical area, by means of their sale, is sufficient, irrespective of the customs procedure the goods are subsequently placed under and regardless of the purpose for which they are intended, and that in no event is the marketing of the goods within EU territory required? |
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2) |
Or, for the sale to be regarded as having been concluded ‘for export to the customs territory in question’, is it necessary to prove that the export destination is the EU market? |
(1) Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1).
(2) Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast) (OJ 2013 L 269, p. 1).
(3) Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ 1993 L 253, p. 1).
ELI: http://data.europa.eu/eli/C/2024/6906/oj
ISSN 1977-091X (electronic edition)