Valsts ienemumu dienests v Arturs Stretinskis

European Union – Customs and excise. The Court of Justice of the European Union gave a preliminary ruling, deciding that, art 143(1)(h) of Commission Regulation (EEC) No 2454/93, as amended, should be interpreted as meaning that a buyer, who was a natural person, and a seller, which was a legal person, within which a kin of that buyer actually had the power to influence the sales price of goods for the benefit of that buyer, had to be regarded as being related persons within the meaning of art 29(1)(d) of Council Regulation (EEC) No 2913/92.

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