Odbor kompatibility s právem ES
Úřad vlády ČR
I S A P
Informační Systém pro Aproximaci Práva
Databáze č. 17 : Databáze judikatury
ă Odbor kompatibility s právem ES, Úřad vlády ČR - určeno pouze pro potřebu ministerstev a ostatních ústředních orgánů

Číslo (Kód CELEX):
Number (CELEX Code):		61973J0008
Název:
Title: 		JUDGMENT OF THE COURT OF 12 JULY 1973. HAUPTZOLLAMT BREMERHAVEN V MASSEY-FERGUSON GMBH. PRELIMINARY RULING REQUESTED BY THE BUNDESFINANZHOF. VALUE FOR CUSTOM PURPOSES. CASE 8-73.
Publikace:
Publication:		REPORTS OF CASES 1973 PAGES 0897 - 0911
Předmět (klíčová slova):
Keywords		FREE MOVEMENT OF GOODS;CUSTOMS UNION;VALUE FOR CUSTOMS PURPOSES;COMMERCIAL POLICY;
Související předpisy:
Corresponding acts:		368R0803;368R0803;157E235
Odkaz na souvisejicí judikáty:
Corresponding Judgements:
Plný text:
Fulltext:		Ne

Fakta:


Názor soudu a komentář:


Shrnutí (Summary of the Judgment):
1. THE AUTHORITY FOR REGULATION NO 803/68/EEC OF THE COUNCIL OF 27 JUNE 1968, ON THE VALUE OF GOODS FOR CUSTOMS PURPOSES IS TO BE FOUND IN ARTICLE 235 OF THE TREATY AND REVEALS NO FACTOR CALCULATED TO AFFECT ITS VALIDITY.

2. ARTICLE 11 (2) (B) (SECOND BRANCH OF THE ALTERNATIVE) OF REGULATION NO 803/68 OF THE COUNCIL OF 27 JUNE 1968 MUST BE INTERPRETED AS MEANING THAT IT IS INADEQUATE, AS PROOF OF THE EXISTENCE OF A PRICE DIFFERENT FROM THE PRICE FOR FORWARD PAYMENT, TO SHOW THAT THE PRICE FOR FORWARD PAYMENT PAYABLE INCLUDES CREDIT CHARGES. WHAT MUST BE PROVED IS THE EXISTENCE OF ANOTHER PRICE OF A DEFINITE AMOUNT WHICH THE BUYER OR OTHER BUYERS IN SIMILAR CIRCUMSTANCES ARE ENTITLED TO SETTLE IN THE EVENT OF PAYMENT BEFORE THE AGREED DATE. IT IS FOR THE NATIONAL COURT TO JUDGE IN EVERY CASE OF THIS KIND WHETHER OR NOT PROOF HAS BEEN FURNISHED OF THE EXISTENCE OF A DIFFERENT PRICE.

Plný text judikátu (Entire text of the Judgment):