- 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.
