Department of Administrative Cases

The print version
27 January, 2016

The court addresses questions to the Court of Justice of the European Union in the case on method applicable to determine customs value of goods

On 21 January, the Department of Administrative Cases of the Supreme Court stayed proceedings in the case initiated upon application of “LS Custom Services” Ltd., to abolish the decision of the State Revenue Service. By the foregoing the decision, the applicant was imposed an obligation to pay customs tax, antidumping duty and value-added tax. The Supreme Court recognised that there is a ground to refer for a preliminary ruling to the Court of Justice of the European Union due to doubts regarding interpretation of Article 29 (1) and Article 30 of the Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, and this interpretation may be crucial in adjudication of the case.