23Whereas all the Governments which submitted observations to the Court argue that this adjustment is necessary for a variety of reasons, the Commission of the European Communities, maintaining that the transaction between CCIC and CCC is decisive, submits that Article 32(1)(b) of the Customs Code does not apply and that the adjustment provided for therein should not be made. CCIC draws the same conclusion, but for different reasons: it maintains that the operating systems at issue do not fall within any of the categories of Article 32(1)(b) of the Customs Code. It maintains that that provision covers only tangible assets. The operating systems fall within the scope of the provisions relating to the customs value of carrier media, that is to say of Article 34 of the Customs Code and Article 167 of the implementing regulation.
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