Judgment of the Court (Fifth Chamber) of 21 January 2016 Judgment of the Court (Fifth Chamber) of 21 January 2016.#Valsts ieņēmumu dienests v Artūrs Stretinskis.#Request for a preliminary ruling from the Augstākā tiesa.#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.#Case C-430/14.