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CELEX 62019CJ0076

Judgment of the Court (Seventh Chamber) of 9 July 2020#Direktor na Teritorialna direktsiya Yugozapadna Agentsiya "Mitnitsi", venant aux droits de Mitnitsa Aerogara Sofia v "Curtis Balkan" EOOD.#Reference for a preliminary ruling — Customs Union — Community Customs Code — Article 32(1)(c) — Regulation (EEC) No 2454/93 — Article 157(2), Article 158(3) and Article 160 — Determination of customs value — Adjustment — Royalties related with the valued goods — Royalties constituting a "condition of sale" of the valued goods — Royalties paid by the buyer to its parent company for providing know-how necessary for the production of final products — Goods purchased from third parties and constituting components for inclusion in licensed products.#Case C-76/19.

decidedEuropean Union· Court of Justice of the European Union· BG

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9 July 2020

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9 July 2020

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Official record CELEX 62019CJ0076 from European Union at Court of Justice of the European Union. Dated 9 July 2020. Status: decided.

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  • Решение на Съда (седми състав) от 9 юли 2020 г.#Direktor na Teritorialna direktsiya Yugozapadna Agentsiya „Mitnitsi“, venant aux droits de Mitnitsa Aerogara Sofia срещу „Curtis Balkan“ EOOD.#Преюдициално запитване — Митнически съюз — Митнически кодекс на Общността — Член 32, параграф 1, буква в) — Регламент (ЕИО) № 2454/93 — Член 157, параграф 2, член 158, параграф 3 и член 160 — Определяне на митническата стойност — Корекция — Роялти, свързани с остойностяваните стоки — Роялти, представляващи „условие за продажбата“ на остойностяваните стоки — Роялти, платени от купувача на неговото дружество майка за предоставяне на ноу-хау, необходимо за производството на крайни продукти — Стоки, закупени от трети лица и представляващи компоненти за включване в лицензирани продукти.#Дело C-76/19.

    judgment · BG · 9 July 2020

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