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European Union
Valsts ieņēmumu dienests v "LS Customs Services", SIA (C-46/16)
Consideration of the questions referre…
The third question
52

Valsts ieņēmumu dienests v "LS Customs Services", SIA (C-46/16)

Judgment of 9 Nov 2017law://eu/cjeu/2016/c-46-16/para_52@2026-11-10

52Bearing in mind that the various methods for determining customs value set out in Article 30(2) of the Customs Code are subordinately linked, the customs authorities must exercise due care when implementing each of the successive methods set out in that provision before they can set it aside.

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

Key facts

Court: Court of Justice · Fifth Chamber
Case: C-46/16 · ECLI:EU:C:2017:839
Decided: 9 Nov 2017
Procedure: Preliminary reference · referred by the Augstākā tiesa (Supreme Court, Latvia)
Applicant: Valsts ieņēmumu dienests
Defendant: LS Customs Services
Rapporteur: A. Borg Barthet
Advocate General: J. Kokott
Bench: 5 judges
J.L. da Cruz Vilaça, E. Levits, A. Borg Barthet, M. Berger, F. Biltgen
Language: Latvian
Official: CURIA · EUR-Lex 62016CJ0046

Topics

Charter of Fundamental Rights Customs Union and Common Customs Tariff

History · 1 version

9 Nov 2017Reading

Connections

Interprets 2: Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code; 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 12: HF and WI v Anexartiti Archi Dimosion Esodon (C-72/24); Grupo Massimo Dutti SA v Administración General del Estado (C-500/24); Compañía de Distribución Integral Logista, SA v Administración General del Estado (C-348/24); Eco Advocacy CLG v An Bord Pleanála (C-721/21); FAWKES Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (C-187/21)2 provisions; „Baltic Master“ UAB v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos (C-599/20)2 provisions; 'Klaipėdos regiono atliekų tvarkymo centras' v UAB (C-927/19); The Queen, on the application of: Association of Independent Meat Suppliers and Cleveland Meat Company Ltd v The Food Standards Agency (C-579/19); European Commission v Landesbank Baden-Württemberg and Single Resolution Board (C-584/20 P); Landesbank Baden-Württemberg v Single Resolution Board (T-411/17); Portigon AG v Single Resolution Board (T-420/17); Hypo Vorarlberg Bank AG, formerly Vorarlberger Landes- und Hypothekenbank AG v Single Resolution Board (T-414/17)
Cites 13: Charter of Fundamental Rights of the European Union (consolidated 2016); H.N. v Minister for Justice, Equality and Law Reform and Others (C-604/12); Union nationale des entraîneurs et cadres techniques professionnels du football (Unectef) v Georges Heylens and others (C-222/86); Carboni e derivati Srl v Ministero dell’Economia e delle Finanze and Riunione Adriatica di Sicurtà SpA (C-263/06); 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; Unifert Handels GmbH v Hauptzollamt Münster (C-11/89); Valsts ieņēmumu dienests v "Veloserviss” SIA (C-427/14); Belgische Staat v Molenbergnatie NV (C-201/04); Ioannis Christodoulou and Others v Elliniko Dimosio (C-116/12); Commission of the European Communities v Ireland (C-215/06); Valsts ieņēmumu dienests v "LS Customs Services", SIA (C-46/16); Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code; Jean-Charles Marchiani v European Parliament (C-566/14 P)