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European Union
FAWKES Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (C-187/21)
Consideration of the questions referred
The fourth question
68

FAWKES Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (C-187/21)

Judgment of 9 Jun 2022law://eu/cjeu/2021/c-187-21/para_68@2026-11-10

68In that context, customs authorities are required, as has been pointed out in paragraph 38 of this judgment, to consult all the information sources and databases available to them in order to establish the customs value in the manner that is most accurate and closest to the actual value.

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

Key facts

Court: Court of Justice · Fifth Chamber
Case: C-187/21 · ECLI:EU:C:2022:458
Decided: 9 Jun 2022
Procedure: Preliminary reference · referred by the Kúria (Supreme Court, Hungary)
Applicant: FAWKES Kft.
Defendant: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
Rapporteur: D. Gratsias
Advocate General: T. Ćapeta
Bench: 5 judges
E. Regan, I. Jarukaitis, M. Ilešič, D. Gratsias, Z. Csehi
Language: Hungarian
Official: CURIA · EUR-Lex 62021CJ0187

Topics

Customs Union and Common Customs Tariff

History · 1 version

9 Jun 2022Reading

Connections

Interprets 2: 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; Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code
Cited by 2: VÁM4ALL Kft. "felszámolás alatt" v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (T-224/25); HF and WI v Anexartiti Archi Dimosion Esodon (C-72/24)3 provisions
Cites 13: Treaty on the Functioning of the European Union (consolidated 2016); Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast); SIA 'Oribalt Rīga v Valsts ieņēmumu dienests (C-1/18); European Commission v United Kingdom of Great Britain and Northern Ireland (C-213/19); Valsts ieņēmumu dienests v "LS Customs Services", SIA (C-46/16); Council Regulation (EC) No 515/97 of 13 March 1997 on mutual assistance between the administrative authorities of the Member States and cooperation between the latter and the Commission to ensure the correct application of the law on customs and agricultural matters; Commission Regulation (EU) No 113/2010 of 9 February 2010 implementing Regulation (EC) No 471/2009 of the European Parliament and of the Council on Community statistics relating to external trade with non-member countries, as regards trade coverage, definition of the data, compilation of statistics on trade by business characteristics and by invoicing currency, and specific goods or movements (Text with EEA relevance); Regulation (EC) No 471/2009 of the European Parliament and of the Council of 6 May 2009 on Community statistics relating to external trade with non-member countries and repealing Council Regulation (EC) No 1172/95 (Text with EEA relevance ); Commission Regulation (EC) No 3254/94 of 19 December 1994 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community customs code; Commission Implementing Regulation (EU) 2016/346 of 10 March 2016 determining the items to be included in the Customs Information System; Direktor na Teritorialna direktsiya Yugozapadna Agentsiya 'Mitnitsi', formerly Nachalnik na Mitnitsa Aerogara Sofia v 'Curtis Balkan' EOOD (C-76/19); Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code; EURO 2004. Hungary Kft. v Nemzeti Adó- és Vámhivatal Nyugat-dunántúli Regionális Vám- és Pénzügyőri Főigazgatósága (C-291/15)