Judgment of the Court (Fifth Chamber) of 20 November 2003. # Kyocera Electronics Europe GmbH v Hauptzollamt Krefeld. # Reference for a preliminary ruling: Bundesfinanzhof - Germany. # Common Customs Tariff - Customs value - Determination of the transaction value - Interest payable under a financing arrangement - Exclusion - Conditions - Interest distinguished from the price actually paid or payable - Declaration not mentioning the interest due or paid. # Case C-152/01.

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Official record CELEX 62001CJ0152 from European Union at Court of Justice of the European Union. Dated 20 November 2003. Status: decided.

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22 official files

• Judgment of the Court (Fifth Chamber) of 20 November 2003. # Kyocera Electronics Europe GmbH v Hauptzollamt Krefeld. # Reference for a preliminary ruling: Bundesfinanzhof - Germany. # Common Customs Tariff - Customs value - Determination of the transaction value - Interest payable under a financing arrangement - Exclusion - Conditions - Interest distinguished from the price actually paid or payable - Declaration not mentioning the interest due or paid. # Case C-152/01.

  judgment · EN · 20 November 2003

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• 2003 m. lapkričio 20 d. Teisingumo Teismo (penktoji kolegija) sprendimas. # Kyocera Electronics Europe GmbH prieš Hauptzollamt Krefeld. # Prašymas priimti prejudicinį sprendimą: Bundesfinanzhof - Vokietija. # Bendras muitų tarifas - Muitinė vertė. # Byla C-152/01.

  judgment · LT · 20 November 2003

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• Tiesas spriedums (piektā palāta) 2003. gada 20.novembrī. # Kyocera Electronics Europe GmbH pret Hauptzollamt Krefeld. # Lūgums sniegt prejudiciālu nolēmumu: Bundesfinanzhof - Vācija. # Kopējais muitas tarifs - Deklarētā muitas vērtība. # Lieta C-152/01.

  judgment · LV · 20 November 2003

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• Sodba Sodišča (peti senat) z dne 20. novembra 2003. # Kyocera Electronics Europe GmbH proti Hauptzollamt Krefeld. # Predlog za sprejetje predhodne odločbe: Bundesfinanzhof - Nemčija. # Skupna carinska tarifa - Carinska vrednost. # Zadeva C-152/01.

  judgment · SL · 20 November 2003

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• Sentenza tal-Qorti tal-Ġustizzja (il-Ħames Awla) ta' l-20 ta' Novembru 2003. # Kyocera Electronics Europe GmbH vs Hauptzollamt Krefeld. # Talba għal deċiżjoni preliminari: Bundesfinanzhof - il-Ġermanja. # Tariffa doganali komuni - Valur għal skopijiet doganali. # Kawża C-152/01.

  judgment · MT · 20 November 2003

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• Решение на Съда (пети състав) от 20 ноември 2003 г. # Kyocera Electronics Europe GmbH срещу Hauptzollamt Krefeld. # Искане за преюдициално заключение: Bundesfinanzhof - Германия. # Обща митническа тарифа - Митническа стойност. # Дело C-152/01.

  judgment · BG · 20 November 2003

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• Hotărârea Curții (camera a cincea) din data de 20 noiembrie 2003. # Kyocera Electronics Europe GmbH împotriva Hauptzollamt Krefeld. # Cerere având ca obiect pronunțarea unei hotărâri preliminare: Bundesfinanzhof - Germania. # Tariful vamal comun - Valoare în vamă. # Cauza C-152/01.

  judgment · RO · 20 November 2003

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• Rozsudok Súdneho dvora (piata komora) z 20. novembra 2003. # Kyocera Electronics Europe GmbH proti Hauptzollamt Krefeld. # Návrh na začatie prejudiciálneho konania Bundesfinanzhof - Nemecko. # Spoločný colný sadzobník - Colná hodnota. # Vec C-152/01.

  judgment · SK · 20 November 2003

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• Wyrok Trybunału (piąta izba) z dnia 20 listopada 2003 r. # Kyocera Electronics Europe GmbH przeciwko Hauptzollamt Krefeld. # Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Bundesfinanzhof - Niemcy. # Wspólna taryfa celna - Wartość celna. # Sprawa C-152/01.

  judgment · PL · 20 November 2003

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• A Bíróság (ötödik tanács) november 20.-i ítélete: 2003. # Kyocera Electronics Europe GmbH kontra Hauptzollamt Krefeld. # Előzetes döntéshozatal iránti kérelem: Bundesfinanzhof - Németország. # Közös vámtarifa - Vámérték. # C-152/01. sz. ügy

  judgment · HU · 20 November 2003

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• Euroopa Kohtu otsus (viies koda), 20. november 2003. # Kyocera Electronics Europe GmbH versus Hauptzollamt Krefeld. # Eelotsusetaotlus: Bundesfinanzhof - Saksamaa. # Ühine tollitariifistik - Tolliväärtus. # Kohtuasi C-152/01.

  judgment · ET · 20 November 2003

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• Acórdão do Tribunal (Quinta Secção) de 20 de Novembro de 2003. # Kyocera Electronics Europe GmbH contra Hauptzollamt Krefeld. # Pedido de decisão prejudicial: Bundesfinanzhof - Alemanha. # Pauta aduaneira comum - Valor aduaneiro - Determinação do valor transaccional - Juros a pagar no caso de um acordo de financiamento - Exclusão - Condições - Juros distintos do preço efectivamente pago ou a pagar - Declaração que não menciona os juros devidos ou pagos. # Processo C-152/01.

  judgment · PT · 20 November 2003

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• Domstolens dom (femte avdelningen) den 20 november 2003. # Kyocera Electronics Europe GmbH mot Hauptzollamt Krefeld. # Begäran om förhandsavgörande: Bundesfinanzhof - Tyskland. # Gemensamma tulltaxan - Tullvärde. # Mål C-152/01.

  judgment · SV · 20 November 2003

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• Sentencia del Tribunal de Justicia (Sala Quinta) de 20 de noviembre de 2003. # Kyocera Electronics Europe GmbH contra Hauptzollamt Krefeld. # Petición de decisión prejudicial: Bundesfinanzhof - Alemania. # Arancel Aduanero Común - Valor en aduana - Determinación del valor de transacción - Intereses que han de pagarse en virtud de un acuerdo de financiación - Exclusión - Requisitos - Intereses distintos del precio efectivamente pagado o que ha de pagarse - Declaración que no menciona los intereses adeudados o pagados. # Asunto C-152/01.

  judgment · ES · 20 November 2003

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• Απόφαση του Δικαστηρίου (πέμπτο τμήμα) της 20ής Νοεμβρίου 2003. # Kyocera Electronics Europe GmbH κατά Hauptzollamt Krefeld. # Αίτηση για την έκδοση προδικαστικής αποφάσεως: Bundesfinanzhof - Γερμανία. # Κοινό Δασμολόγιο - Δασμολογητέα αξία - Καθορισμός της συναλλακτικής αξίας - Tόκοι καταβλητέοι βάσει συμφωνίας χρηματοδοτήσεως - Δεν περιλαμβάνονται - Προϋποθέσεις - Τόκοι που διακρίνονται από την πράγματι πληρωθείσα ή πληρωτέα τιμή - Δήλωση στην οποία δεν αναγράφονται οι οφειλόμενοι ή καταβληθέντες τόκοι. # Υπόθεση C-152/01.

  judgment · EL · 20 November 2003

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• Domstolens Dom (Femte Afdeling) af 20 . november 2003. # Kyocera Electronics Europe GmbH mod Hauptzollamt Krefeld. # Anmodning om præjudiciel afgørelse: Bundesfinanzhof - Tyskland. # Fælles toldtarif - toldværdi - fastsættelse af transaktionsværdi - rentebetaling i henhold til en finansieringsordning - manglende inddragelse - betingelser - renter angivet særskilt i forhold til den pris, der faktisk er betalt eller skal betales - deklaration uden angivelse af renter, der er betalt eller skal betales. # Sag C-152/01.

  judgment · DA · 20 November 2003

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• Rozsudek Soudního dvora (pátého senátu) ze dne 20. listopadu 2003. # Kyocera Electronics Europe GmbH proti Hauptzollamt Krefeld. # Žádost o rozhodnutí o předběžné otázce: Bundesfinanzhof - Německo. # Společný celní sazebník - Celní hodnota. # Věc C-152/01.

  judgment · CS · 20 November 2003

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• Yhteisöjen tuomioistuimen tuomio (viides jaosto) 20 päivänä marraskuuta 2003. # Kyocera Electronics Europe GmbH vastaan Hauptzollamt Krefeld. # Ennakkoratkaisupyyntö: Bundesfinanzhof - Saksa. # Yhteinen tullitariffi - Tullausarvo - Kauppa-arvon määrittäminen - Rahoitussopimuksen perusteella maksettavia korkoja ei oteta huomioon - Edellytykset - Tosiasiallisesti maksetusta tai maksettavasta hinnasta erotetut korkokulut - Ilmoitus, jossa ei mainita maksettavia tai maksettuja korkoja. # Asia C-152/01.

  judgment · FI · 20 November 2003

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• Sentenza della Corte (Quinta Sezione) del 20 novembre 2003. # Kyocera Electronics Europe GmbH contro Hauptzollamt Krefeld. # Domanda di pronuncia pregiudiziale: Bundesfinanzhof - Germania. # Tariffa doganale comune - Valore in dogana - Determinazione del valore di transazione - Interessi dovuti in base ad un accordo di finanziamento - Esclusione - Presupposti - Interessi distinti dal prezzo effettivamente pagato o da pagare - Dichiarazione che non menziona gli interessi dovuti o pagati. # Causa C-152/01.

  judgment · IT · 20 November 2003

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• Arrest van hen Hof (Vijfde kamer) van 20 november 2003. # Kyocera Electronics Europe GmbH tegen Hauptzollamt Krefeld. # Verzoek om een prejudiciële beslissing: Bundesfinanzhof - Duitsland. # Gemeenschappelijk douanetarief - Douanewaarde - Vaststelling van transactiewaarde - Interesten te betalen krachtens financieringsovereenkomst - Daarvan uitgesloten - Voorwaarden - Interesten onderscheiden van werkelijk betaalde of te betalen prijs - Aangifte zonder vermelding van verschuldigde of betaalde interesten. # Zaak C-152/01.

  judgment · NL · 20 November 2003

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• Urteil des Gerichtshofes (Fünfte Kammer) vom 20 . November 2003. # Kyocera Electronics Europe GmbH gegen Hauptzollamt Krefeld. # Ersuchen um Vorabentscheidung: Bundesfinanzhof - Deutschland. # Gemeinsamer Zolltarif - Zollwert - Ermittlung des Transaktionswerts - Zinsen, die im Rahmen einer Finanzierungsvereinbarung zu zahlen sind - Nichteinbeziehung - Voraussetzungen - Von dem tatsächlich gezahlten oder zu zahlenden Preis getrennt ausgewiesene Zinsen - Anmeldung, in der die geschuldeten oder gezahlten Zinsen nicht erwähnt sind. # Rechtssache C-152/01.

  judgment · DE · 20 November 2003

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• Arrêt de la Cour (cinquième chambre) du 20 novembre 2003. # Kyocera Electronics Europe GmbH contre Hauptzollamt Krefeld. # Demande de décision préjudicielle: Bundesfinanzhof - Allemagne. # Tarif douanier commun - Valeur en douane - Détermination de la valeur transactionnelle - Intérêts à payer au titre d'un accord de financement - Exclusion - Conditions - Intérêts distincts du prix effectivement payé ou à payer - Déclaration ne mentionnant pas les intérêts dus ou payés. # Affaire C-152/01.

  judgment · FR · 20 November 2003

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