Request for a preliminary ruling from the Finanzgericht Düsseldorf in the case GE Healthcare.
Can royalties or licence fees within the meaning of Article 32(1)(c) of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (‘the Code') be included in the customs value even though it is not established either at the time the contract is concluded or at the relevant date as regards the incurring of the customs debt (the latter date being determined in the event of any dispute in accordance with Articles 201(2) and 214(1) of the Code that royalties or licence fees have become chargeable? 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Douane

H&I: Previews


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