Request for a preliminary ruling from the Riigikohus (Estonia) lodged on 5 December 2023 — Maksu- ja Tolliamet v UT

(Case C-745/23, Alenopik (1))

(C/2024/1399)

Language of the case: Estonian

Referring court

Riigikohus

Parties to the main proceedings

Applicant: Maksu- ja Tolliamet

Defendant: UT

Question referred

How is the exchange rate to be used as the basis for establishing the value of cash within the meaning of Article 3(1) of Regulation 2018/1672 (2) of the European Parliament and of the Council to be determined in a situation involving a currency the exchange rate for which is not published by the European Central Bank?

(1)  The name of the present case is a fictitious name. It does not correspond to the real name of any party to the proceedings.

(2)  Regulation (EU) 2018/1672 of the European Parliament and of the Council of 23 October 2018 on controls on cash entering or leaving the Union and repealing Regulation (EC) No 1889/2005 (OJ 2018 L 284, p. 6).