Asunto C-75/20: Petición de decisión prejudicial planteada por el Lietuvos vyriausiasis administracinis teismas (Lituania) el 13 de febrero de 2020 — «Lifosa» AB / Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos
Section | Serie C |
27.4.2020 ES Diario Oficial de la Unión Europea C 137/38
Lengua de procedimiento: lituano
Lietuvos vyriausiasis administracinis teismas
Demandante y Recurrente:«Lifosa» AB
Demandada y Recurrida: Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos
¿Deben interpretarse los artículos 29, apartado 1, y 32, apartado 1, letra e), inciso i), del Reglamento (CEE) n.o 2913/92 (1) del Consejo, de 12 de octubre de 1992, por el que se aprueba el Código aduanero comunitario, y los artículos 70, apartado 1, y 71, apartado 1, letra e), inciso i), del Reglamento (UE) n.o 952/2013 (2) del Parlamento Europeo y del Consejo, de 9 de octubre de 2013, por el que se establece el código aduanero de la Unión, en el sentido de que debe ajustarse el valor (en aduana) de transacción para incluir todos los gastos efectivamente soportados por el vendedor (fabricante) para el transporte de las mercancías al lugar por donde se introdujeron en el territorio aduanero de la Unión Europea (Comunidad) cuando, como ocurre en este caso, (1) con arreglo a las condiciones de entrega («Incoterms 2000» — DAF) el vendedor (fabricante) ha asumido la obligación de sufragar esos gastos y (2) los mencionados gastos de transporte exceden del...
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