Asunto C-46/16: Sentencia del Tribunal de Justicia (Sala Quinta) de 9 de noviembre de 2017 (petición de decisión prejudicial planteada por la Augstākā tiesa — Letonia) — Valsts ieņēmumu dienests/«LS Customs Services» SIA [Procedimiento prejudicial — Unión aduanera — Reglamento (CEE) n.° 2913/92 — Código aduanero comunitario — Mercancías no comunitarias — Régimen aduanero de tránsito comunitario externo — Sustracción a la vigilancia aduanera de mercancías sujetas a derechos de importación — Determinación del valor en aduana — Artículo 29, apartado 1 — Requisitos de aplicación del método del valor de transacción — Artículos 30 y 31 — Elección del método de determinación del valor en aduana — Obligación de las autoridades aduaneras de motivar el método elegido]
Section | información judicial |
Issuing Organization | Tribunal de Justicia de las Comunidades Europeas |
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