Asunto C-59/16: Sentencia del Tribunal de Justicia (Sala Décima) de 11 de mayo de 2017 (petición de decisión prejudicial planteada por el Hoge Raad der Nederlanden, Países Bajos) — The Shirtmakers BV/Staatssecretaris van Financiën [Procedimiento prejudicial — Unión aduanera — Reglamento (CEE) n.o 2913/92 — Código aduanero comunitario — Artículo 32, apartado 1, letra e), inciso i) — Valor en aduana — Valor de transacción — Determinación — Concepto de «gastos de transporte»]
Section | información judicial |
Issuing Organization | Tribunal de Justicia de las Comunidades Europeas |
24.7.2017 ES Diario Oficial de la Unión Europea C 239/12
Lengua de procedimiento: neerlandés
Hoge Raad der Nederlanden
Demandante: The Shirtmakers BV
Demandada: Staatssecretaris van Financiën
El artículo 32, apartado 1, letra e), inciso i), del Reglamento (CEE) n.o 2913/92 del Consejo, de 12 de octubre de 1992, por el que se aprueba el Código aduanero comunitario, debe interpretarse en el sentido de que el concepto de «gastos de transporte», a efectos de esta disposición, comprende el suplemento facturado por el transitario al importador, equivalente a su margen de...
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