- Case C-73/24 [Keladis II] involves a request for a preliminary ruling from the Dioikitiko Protodikeio Thessalonikis in Greece
- The case concerns an action for annulment of notices of assessment for smuggling offences and increased taxes
- The request for a preliminary ruling pertains to the determination of the transaction value of imported goods for VAT purposes
- The questions referred for a preliminary ruling include the use of ‘threshold values’ in determining transaction value and the permissibility of using them in other methods
- The case raises issues regarding the flexibility in applying the ‘fall-back method’ and the prohibition on determining customs value based on minimum values
Source: curia.europa.eu
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "European Union"
- ECJ VAT C-409/24 to C-411/24 – Judgment – Reduced VAT Rate Excludes Non-Accommodation Ancillary Services
- ECJ C-436/24 (Lyko Operations) – Judgment – Loyalty Points in Customer Reward Schemes Are Not VAT Vouchers
- ECJ C-472/24 (Žaidimų valiuta) – Judgment – VAT Exemption Denied for Virtual Money Transactions
- ECG T-96/26 (TellusTax Advisory) – Questions – VAT deductions in the event of different VAT treatment between Member States
- VIDA Measures applicable from 1 January 2027
