Hans Sommer GmbH v. Hauptzollamt Bremen
European Court of Justice
Case C-15/99 [2000] ECR I-8989

- Written by Josh Lee, JD
Facts
Kessler Co. purchased honey and then resold the honey to Hans Sommer, which imported the honey into Germany. Kessler invoiced Hans Sommer for the price of the honey and separately for a flat rate per ton representing additional costs to ensure the honey complied with German regulations. As the importer, Hans Sommer did not include the additional charges in the declared value of the honey.
Rule of Law
Issue
Holding and Reasoning ()
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