Ifølge forelæggelsesdommen gør sagsøgerne i det væsent­gældende, at toldvæsenet længe — med rette — har anerkendt, at den ildende told skal beregnes på grundlag af de priser, der faktisk anvendes ialen i Belgien over for de selskaber, som leverer reservedele til filialen; dele bestilles gennem filialen hos Caterpillar Tractor i De forenede r, eller hos andre datterselskaber under Caterpillar Tractor eller hos aber, der er knyttet hertil.
According to the judgment making the reference it maintains in substance that the customs long accepted, and rightly so, that the customs duties in question had to be calculated on the prices actually charged to the branch in Belgium by the companies which supplied its spare parts; the spare parts were ordered through the branch from Caterpillar Tractor in the United States or from other subsidiaries of Caterpillar Tractor or even from companies associated with the latter.