Skip to content

GlobalLawDBby GenieAI

Laws Search Sanctions Map Data Developers

Search the text of the law

Log in Get an API key

Laws Search Sanctions Map Data Developers

Log in Get an API key

The Global Law Database. Free to read, built for people and AI agents.

Explore

All laws
Search the text
Sanctions
Map of connections
Compare UK and EU

Developers

AI agents (MCP)
REST API
Bulk data
API keys

Coverage

United Kingdom
European Union
United States
Canada
Australia
France
Germany
Netherlands
Spain
Austria
Norway
Finland
Switzerland
Ireland

GlobalLawDB is made by GenieAI, London. It is not legal advice: check the official text before relying on it. Text comes from official publishers under their licences, listed on the Data page.

ThemeMatch my systemLightDark

European Union
Ioannis Christodoulou and Others v Elliniko Dimosio (C-116/12)
Judgment
Consideration of the questions referred
The first and second questions
44

Ioannis Christodoulou and Others v Elliniko Dimosio (C-116/12)

Judgment of 12 Dec 2013law://eu/cjeu/2012/c-116-12/para_44@2026-11-10

44Since, for the purposes of the customs valuation, priority is to be given to the transaction value in accordance with Article 29 of the Customs Code, that method of determining the customs value is assumed to be the most appropriate and the most frequently used.

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

Key facts

Court: Court of Justice · Sixth Chamber
Case: C-116/12 · ECLI:EU:C:2013:825
Decided: 12 Dec 2013
Procedure: Preliminary reference · referred by the Diikitiko Protodikio Serron (Greece)
Applicants: Ioannis Christodoulou; Nikolaos Christodoulou; Afi N. Christodoulou AE
Defendant: Elliniko Dimosio
Rapporteur: F. Biltgen
Advocate General: J. Kokott
Bench: 3 judges
A. Borg Barthet, E. Levits, F. Biltgen
Language: Greek
Official: CURIA · EUR-Lex 62012CJ0116

Topics

Customs Union and Common Customs Tariff

History · 1 version

12 Dec 2013Reading

Connections

Cited by 9: 5th AVENUE Products Trading GmbH v Hauptzollamt Singen (C-775/19)2 provisions; Hamamatsu Photonics Deutschland GmbH v Hauptzollamt München (C-529/16); Valsts ieņēmumu dienests v "LS Customs Services", SIA (C-46/16); X BV v Staatssecretaris van Financiën (C-661/15); The Shirtmakers BV v Staatssecretaris van Financiën (C-59/16); GE Healthcare GmbH v Hauptzollamt Düsseldorf (C-173/15); EURO 2004. Hungary Kft. v Nemzeti Adó- és Vámhivatal Nyugat-dunántúli Regionális Vám- és Pénzügyőri Főigazgatósága (C-291/15)3 provisions; Valsts ieņēmumu dienests v Artūrs Stretinskis (C-430/14); Ministero dell'Economia e delle Finanze and Others v Francesco Cimmino and Others (C-607/13)
Cites 20: Grand Duchy of Luxemburg v Berthe Linster, Aloyse Linster and Yvonne Linster (C-287/98); Hans Sommer GmbH & Co. KG v Hauptzollamt Bremen (C-15/99); Compaq Computer International Corporation v Inspecteur der Belastingdienst - Douanedistrict Arnhem (C-306/04); Commission Regulation (EEC) No 3665/87 of 27 November 1987 laying down common detailed rules for the application of the system of export refunds on agricultural products; Peter Cremer v Bundesanstalt für landwirtschaftliche Marktordnung (C-125/76); Regulation (EC) No 82/97 of the European Parliament and of the Council of 19 December 1996 amending Regulation (EEC) No 2913/92 establishing a Community Customs Code; SGS Belgium NV v Belgisch Interventie- en Restitutiebureau, Firme Derwa NV, Centraal Beheer Achmea NV and Firme Derwa NV, Centraal Beheer Achmea NV v SGS Belgium NV and Belgisch Interventie- en Restitutiebureau (C-218/09); Roquette Frères SA v Office national interprofessionnel des céréales (ONIC) (C-114/99); Ansul BV v Ajax Brandbeveiliging BV (C-40/01); Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code; Council Regulation (EC, Euratom) No 2988/95 of 18 December 1995 on the protection of the European Communities financial interests; Unifert Handels GmbH v Hauptzollamt Münster (C-11/89); Emsland-Stärke GmbH v Hauptzollamt Hamburg-Jonas (C-110/99); Eichsfelder Schlachtbetrieb GmbH v Hauptzollamt Hamburg-Jonas (C-515/03); Mitsui & Co. Deutschland GmbH v Hauptzollamt Düsseldorf (C-256/07); Vonk Dairy Products BV v Productschap Zuivel (C-279/05); Agenzia Dogane Ufficio delle Dogane di Trieste v Pometon SpA (C-158/08); Commission Regulation (EC) No 800/1999 of 15 April 1999 laying down common detailed rules for the application of the system of export refunds on agricultural products; Gesellschaft für Überseehandel mbH v Handelskammer Hamburg (C-49/76); Gaston Schul BV v Staatssecretaris van Financiën (C-354/09)