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European Union
Asda Stores Ltd v Commissioners of Her Majesty’s Revenue and Customs (C-372/06)
Judgment
The questions referred
The first question
44

Asda Stores Ltd v Commissioners of Her Majesty’s Revenue and Customs (C-372/06)

Judgment of 13 Dec 2007law://eu/cjeu/2006/c-372-06/para_44@2026-11-10

44Such grounds are capable of warranting retention of the criterion of added value in the contested provisions of Annex 11 to Regulation No 2454/93 (Thomson and Vestel, paragraph 35).

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Fourth Chamber
Case: C-372/06 · ECLI:EU:C:2007:787
Decided: 13 Dec 2007
Procedure: Preliminary reference · referred by the VAT and Duties Tribunal, London (United Kingdom)
Applicant: Asda Stores Ltd
Defendant: Commissioners of Her Majesty's Revenue and Customs
Rapporteur: J. Malenovský
Advocate General: J. Mazák
Bench: 5 judges
K. Lenaerts, G. Arestis, E. Juhász, J. Malenovský, T. von Danwitz
Language: English
Official: CURIA · EUR-Lex 62006CJ0372

Topics

History · 1 version

13 Dec 2007Reading

Connections

Interprets 2: 95/1/EC, Euratom, ECSC: Decision of the Council of the European Union of 1 January 1995 adjusting the instruments concerning the accession of new Member States to the European Union; 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
Cited by 10: PGTEX Morocco v European Commission (T-245/22); PGTEX Morocco v European Commission (T-246/22); Guangxi Xin Fu Yuan Co. Ltd v European Commission (T-144/20); Renesola UK Ltd v The Commissioners for Her Majesty's Revenue and Customs (C-209/20)2 provisions; Foshan Lihua Ceramic Co. Ltd v European Commission (T-310/16); Foshan Lihua Ceramic Co. Ltd v European Commission (T-654/16); X BV v Staatssecretaris van Financiën (C-661/15); Lesoochranárske zoskupenie VLK v Ministerstvo životného prostredia Slovenskej republiky (C-240/09)2 provisions; Hoesch Metals and Alloys GmbH v Hauptzollamt Aachen (C-373/08); Bundesfinanzdirektion West v HEKO Industrieerzeugnisse GmbH (C-260/08)
Cites 24: 94/800/EC: Council Decision (of 22 December 1994) concerning the conclusion on behalf of the European Community, as regards matters within its competence, of the agreements reached in the Uruguay Round multilateral negotiations (1986-1994); Advocaten voor de Wereld VZW v Leden van de Ministerraad (C-303/05); The Queen, on the application of International Air Transport Association and European Low Fares Airline Association v Department for Transport (C-344/04); 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; Sema Sürül v Bundesanstalt für Arbeit (C-262/96); Criminal proceedings against Paul Cousin and others (162/82); Meryem Demirel v Stadt Schwäbisch Gmünd (12/86); Council Regulation (EEC) No 2760/72 of 19 December 1972 concluding the additional protocol and the financial protocol signed on 23 November 1970 and annexed to the Agreement establishing an Association between the European Economic Community and Turkey and relating to the measures to be taken for their implementation; Regulation (EEC) No 802/68 of the Council of 27 June 1968 on the common definition of the concept of the origin of goods; Brother International GmbH v Hauptzollamt Gießen (C-26/88); Petrotub SA and Republica SA v Council of the European Union (C-76/00 P); Igor Simutenkov v Ministerio de Educación y Cultura and Real Federación Española de Fútbol (C-265/03); Thomson Multimedia Sales Europe and Vestel France v Administration des douanes et droits indirects (C-447/05, C-448/05); Ilumitrónica - Iluminação e Electrónica Ldª v Chefe da Divisão de Procedimentos Aduaneiros e Fiscais/Direcção das Alfândegas de Lisboa, and Ministério Público (C-251/00); Compaq Computer International Corporation v Inspecteur der Belastingdienst - Douanedistrict Arnhem (C-306/04); Firma Söhl & Söhlke v Hauptzollamt Bremen (C-48/98); Koninklijke Coöperatie Cosun UA v Minister van Landbouw, Natuur en Voedselkwaliteit (C-248/04); S. Z. Sevince v Staatssecretaris van Justitie (C-192/89); 95/1/EC, Euratom, ECSC: Decision of the Council of the European Union of 1 January 1995 adjusting the instruments concerning the accession of new Member States to the European Union; Council Regulation (EC) No 710/95 of 27 March 1995 imposing a definitive anti-dumping duty on imports of colour television receivers originating in Malaysia, the People's Republic of China, the Republic of Korea, Singapore and Thailand and collecting definitively the provisional duty imposed; Council Regulation (EC) No 2584/98 of 27 November 1998 amending Regulation (EC) No 710/95 imposing a definitive anti-dumping duty on imports of colour television receivers originating in Malaysia, the People's Republic of China, the Republic of Korea, Singapore and Thailand and collecting definitively the provisional duty imposed; Regulation (EEC) No 2632/70 of the Commission of 23 December 1970 on determining the origin of radio and television receivers; 77/415/EEC: Council Decision of 3 June 1977 accepting on behalf of the Community several Annexes to the International Convention on the simplification and harmonization of customs procedures; Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code