Opinion of Mr Advocate General Jacobs delivered on 23 January 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 report CELEX 62001CC0152 from European Union at Court of Justice of the European Union. Dated 23 January 2003. Status: decided.

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1. 23 January 2003

   Decided

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22 official files

• Opinion of Mr Advocate General Jacobs delivered on 23 January 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 · 23 January 2003

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• Konklużjonijiet ta' l-Avukat Ġenerali - Jacobs - 23 ta' Jannar 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 · 23 January 2003

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• Ģenerāladvokāta Jacobs secinājumi, sniegti 2003. gada 23.janvārī. # 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 · 23 January 2003

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• Generalinio advokato Jacobs išvada, pateikta 2003 m. sausio 23 d. # Kyocera Electronics Europe GmbH prieš Hauptzollamt Krefeld. # Prašymas priimti prejudicinį sprendimą: Bundesfinanzhof - Vokietija. # Bendras muitų tarifas - Muitinė vertė. # Byla C-152/01.

  judgment · LT · 23 January 2003

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• Stanovisko generálního advokáta - Jacobs - 23 ledna 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 · 23 January 2003

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• Opinia rzecznika generalnego Jacobs przedstawione w dniu 23 stycznia 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 · 23 January 2003

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• Julkisasiamiehen ratkaisuehdotus Jacobs 23 päivänä tammikuuta 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 · 23 January 2003

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• Заключение на генералния адвокат Jacobs представено на23 януари 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 · 23 January 2003

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• Jacobs főtanácsnok indítványa, az ismertetés napja: 2003. január 23. # Kyocera Electronics Europe GmbH kontra Hauptzollamt Krefeld. # Előzetes döntéshozatal iránti kérelem: Bundesfinanzhof - Németország. # Közös vámtarifa - Vámérték. # C-152/01. sz. ügy

  judgment · HU · 23 January 2003

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• Návrhy generálneho advokáta - Jacobs - 23. januára 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 · 23 January 2003

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• Conclusiones del Abogado General Jacobs presentadas el 23 de enero 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 · 23 January 2003

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• Conclusions de l'avocat général Jacobs présentées le 23 janvier 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 · 23 January 2003

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• Sklepni predlogi generalnega pravobranilca - Jacobs - 23. januarja 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 · 23 January 2003

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• Kohtujuristi ettepanek - Jacobs - 23. jaanuar 2003. # Kyocera Electronics Europe GmbH versus Hauptzollamt Krefeld. # Eelotsusetaotlus: Bundesfinanzhof - Saksamaa. # Ühine tollitariifistik - Tolliväärtus. # Kohtuasi C-152/01.

  judgment · ET · 23 January 2003

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• Conclusões do advogado-geral Jacobs apresentadas em 23 de Janeiro 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 · 23 January 2003

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• Schlussanträge des Generalanwalts Jacobs vom 23. Januar 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 · 23 January 2003

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• Forslag til afgørelse fra generaladvokat Jacobs fremsat den 23. januar 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 · 23 January 2003

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• Förslag till avgörande av generaladvokat Jacobs föredraget den 23 januari 2003. # Kyocera Electronics Europe GmbH mot Hauptzollamt Krefeld. # Begäran om förhandsavgörande: Bundesfinanzhof - Tyskland. # Gemensamma tulltaxan - Tullvärde. # Mål C-152/01.

  judgment · SV · 23 January 2003

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• Concluziile avocatului general Jacobs prezentate la data de23 ianuarie 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 · 23 January 2003

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• Προτάσεις του γενικού εισαγγελέα Jacobs της 23ης Ιανουαρίου 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 · 23 January 2003

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• Conclusie van advocaat-generaal Jacobs van 23 januari 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 · 23 January 2003

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• Conclusioni dell'avvocato generale Jacobs del 23 gennaio 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 · 23 January 2003

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