Alalõualuuliigese funktsioonihäired Costeni sündroom. Paljudele neist on olnud tõsist vastuseisu, aga rahulolematus vaibub ja lõpuks on kõik rahul? Foto: Terje Ugandi Pärnu kortermaja Villa 1. KG, by J. Toimetaja: Rain Kooli.
The costs pertaining to those analyses valus uhine posk be regarded as part of the payments made or to be made as a condition of sale of the imported goods by the buyer to the seller It follows that the customs authorities of a Member State must refrain from post-clearance recovery of duty pursuant to that provision, if, at a previous on-the-spot inspection of importations, they raised no objection to the non-inclusion of flat-rate expenses in the customs value of similar transactions and it does not appear that the trader, who had complied with all of the provisions laid down by the rules in force as far as his customs declaration is concerned, could have been in doubt about the correctness of the results of the inspection.
Edward, acting as President of the Fifth Chamber, P. Jann Valus uhine posk and L. Sevón, Judges, Advocate General: J. KG, by J. KG Sommer and the Hauptzollamt Bremen Principal Customs Office, Bremen the Hauptzollamt following the latter's decision to include in the customs value of consignments of honey from the former USSR the costs associated with analysis of the honey by the importer in Germany.
The situations in which the first subparagraph may be applied, and the detailed procedural arrangements to be followed for this purpose, shall be determined in accordance with the procedure laid down in Article According to Article thereof, when the decision-making customs authority which has received a claim for repayment or remission is not in a position to decide the matter itself, the Member State is to transmit the case to the Commission.
Agrarprodukten-Handelsgesellschaft mbH Kessler before the honey had been cleared through customs. Hamburg, were also the subject of supplementary agreements stipulating costs of completing the transaction, calculated at a flat rate per tonne of honey.
Those costs, invoiced separately by Kessler, included the expenses of unloading, taking possession of the goods until storage, removal from the warehouse by lorry, FOT costs, the costs of taking and analysing samples, and warehousing charges.
Following a subsequent inspection, the Hauptzollamt valus uhine posk that the flat-rate charges invoiced under the supplementary agreements should be included as part of the price for the purposes of customs valuation.
It argues that those costs are in respect of services supplied in the Community by undertakings established there and relate to goods which have already been sold for export to the Community customs territory.
It follows that the analyses performed after importation in order to establish the quality of the honey were necessary in order for the goods to be delivered in accordance with the provisions of the contracts. When calculating the customs value, it is therefore justified to take into account the costs of paying to obtain that certification.
In that decision, in accordance with the first paragraph of Article of that regulation, the Commission determined solely on the question whether or not the special situation submitted to it for its consideration justified repayment or remission of the duties at issue in the main proceedings.