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(Reference for a preliminary ruling — Customs union — Community Customs Code — Article 29(1)(d) — Determination of the customs value — Regulation (EEC) No 2454/93 — Article 143(1)(h) — Definition of ‘related persons’ for the purposes of determining the customs value — Kinship relationship between the buyer, a natural person, and the director of the company which sold the goods)
REQUEST for a preliminary ruling under Article 267 TFEU from the Augstākā tiesa (Supreme Court, Latvia), made by decision of 12 September 2014, received at the Court on 19 September 2014, in the proceedings
composed of J.L. da Cruz Vilaça, President of the Chamber, F. Biltgen, A. Borg Barthet (Rapporteur), E. Levits and M. Berger, Judges,
after hearing the Opinion of the Advocate General at the sitting on 15 October 2015,
This request for a preliminary ruling concerns the interpretation of Article 143(1)(h) of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ 1993 L 253, p. 1), as amended by Commission Regulation (EC) No 46/1999 of 8 January 1999 (OJ 1999 L 10, p. 1) (‘Regulation No 2454/93’).
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