- Case C-407/24 involves a dispute between VTL Vámügynökség Kft. and Nemzeti Adó
- és Vámhivatal Fellebbviteli Igazgatósága regarding customs value and EU customs duty
- The referring court must determine if the customs authority acted lawfully in disregarding the transaction value method and if they complied with the Implementing Regulation
- Questions referred for a preliminary ruling include whether doubts about declared transaction value justify exclusion of secondary methods, and if failure to take samples of goods affects application of secondary methods
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.