Judgment_paragraph 67 · Ministero dell'Economia e delle Finanze and Others v Francesco Cimmino and Others (C-607/13)

67For that purpose, the referring court may take into account all the legal, economic and/or personal links between the operators involved in those transactions (judgment in Part Service, C‑425/06, EU:C:2008:108, paragraph 62) and, relying on the factors set out at paragraph 39 of the judgment in SICES and Others (C‑155/13, EU:C:2014:145), take into consideration in particular the fact that the newcomer holding ‘AGRIM’ licences did not assume any commercial risk in the transactions at issue in the main proceedings, because that risk was in reality covered by the purchaser in the EU, which is also a traditional operator, or the fact that, in the light of the sale and resale price of the goods concerned, the newcomers’ profit margin was insignificant.