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Document 62009CN0354

Case C-354/09: Reference for a preliminary ruling from the Hoge Raad der Nederlanden lodged on 3 September 2009 — Gaston Schul BV v Staatssecretaris van Financiën

OJ C 282, 21.11.2009, p. 28–29 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

21.11.2009   

EN

Official Journal of the European Union

C 282/28


Reference for a preliminary ruling from the Hoge Raad der Nederlanden lodged on 3 September 2009 — Gaston Schul BV v Staatssecretaris van Financiën

(Case C-354/09)

2009/C 282/48

Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings

Applicant: Gaston Schul BV

Defendant: Staatssecretaris van Financien

Question referred

In the case of subsequent entry in the accounts within the meaning of Article 220 of the Community Customs Code (1) must it be assumed that the condition laid down in Article 33(1)(f) of the Community Customs Code, under which import duties are not to be included in the customs value, is satisfied where the seller and buyer of the goods concerned have agreed on the delivery term ‘delivered duties paid’ and this is stated in the customs declaration, even if in determining the transaction price they — wrongly — assumed that no customs duties would be owed upon importation of the goods into the Community and consequently no amount of customs duties was stated in the invoice or in or with the declaration?


(1)  Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302 p. 1).


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