Customs Duties of Installed Computer Software in the European Union

This case involved certain actions taken by Compaq Computer International Corporation (Applicant Company) and the Inspecteur van de belastingdienst - Doaunedistrict Arnhem (The customs authorities'), in the Netherlands, concerning the customs value of laptop computers put into free circulation in the European Community. The question presented before the ECJ was whether the value of the software, which was provided for installation on the computers, must be added to the transaction value of the computers, when determining the custom value of the computers. The court answered that the value of such software should be included for purposes of computing the tariff.

The following questions have been addressed in this article:

Who are the parties in this case?
What is the factual background of the case?
What are the issues at bar in this case?
What did the court hold in this case?
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