Hauptzollamt Itzehoe v H. J. Repenning GmbH. [1986] EUECJ R-183/85 (12 June 1986)

Hauptzollamt Itzehoe v H. J. Repenning GmbH. [1986] EUECJ R-183/85 (12 June 1986)

Article 3(1) of Council Regulation No 1224/80 must be interpreted as meaning that where goods bought free of defects are damaged before being released for free circulation, the price actually paid or payable, on which the transaction value is based, must be reduced in proportion to the damage suffered.

Citation
[1986] EUECJ R-183/85
Parties
Defendant and Appellant: Hauptzollamt Itzehoe; Plaintiff and Respondent: H. J. Repenning GmbH
Jurisdiction
European Union
Judgment Date
12 June 1986
Procedural Posture
Reference for a Preliminary Ruling / Judgment of the Court (third Chamber) on Preliminary Reference From Bundesfinanzhof
Outcome
Preliminary ruling issued; Article 3(1) of Council Regulation No 1224/80 requires proportional reduction of transaction value for damaged goods.
Legal Topics
Customs Valuation, Transaction Value, Damaged Goods, Interpretation of Council Regulation No 1224/80
Customs Law European Union Law Customs Valuation Transaction Value Damaged Goods Interpretation of Council Regulation No 1224/80

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Parties

Hauptzollamt Itzehoe

Defendant and Appellant

H. J. Repenning GmbH

Plaintiff and Respondent

Procedural Posture

Reference for a Preliminary Ruling / Judgment of the Court (third Chamber) on Preliminary Reference From Bundesfinanzhof

Legal Issues

  1. 1 Whether Article 3(1) of Council Regulation No 1224/80 requires the transaction value to be reduced when goods bought free of defects are damaged before release for free circulation

Ratio Decidendi

Article 3(1) of Council Regulation No 1224/80 must be interpreted as meaning that where goods bought free of defects are damaged before being released for free circulation, the price actually paid or payable, on which the transaction value is based, must be reduced in proportion to the damage suffered.

Court Disposition

Preliminary ruling issued; Article 3(1) of Council Regulation No 1224/80 requires proportional reduction of transaction value for damaged goods.

Orders

  • Article 3(1) of Council Regulation No 1224/80 must be interpreted as meaning that where goods bought free of defects are damaged before being released for free circulation, the price actually paid or payable, on which the transaction value is based, must be reduced in proportion to the damage suffered.