Court of Justice (First Chamber) 16 November 2006, C-306/04 (Compaq Computer International Corporation v Inspecteur der Belastingdienst - Douanedistrict Arnhem.)

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The core legal dispute in Case C-306/04 Compaq Computer International Corporation v Inspecteur der Belastingdienst revolves around the determination of the customs value for imported laptop computers that include software provided free of charge by the buyer. The Court ruled that the value of the software must be added to the transaction value of the computers if it was not included in the price paid, and clarified that in cases where the transaction value is based on a sale other than that made by the Community purchaser, the term 'buyer' refers to the buyer involved in that other sale. This decision emphasizes the importance of accurately assessing customs value in accordance with Article 32(1)(b) and (c) of the Community Customs Code.AI

European Union · · · Cited by 115 · 16-11-2006

Parties Grounds Operative part Parties In Case C-306/04, REFERENCE for a preliminary ruling under Article 234 EC from the Gerechtshof te Amsterdam (Netherlands), made by decision of 13 July 2004, received at the Court on 19 July 2004, in the proceedings Compaq Computer International Corporation v Inspecteur der Belastingdienst – Douanedistrict Arnhem, THE COURT (First Chamber), composed of P.

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