Judgment of the Court of Justice in the case Hamamatsu Photonics Deutschland.

Articles 28 to 31 of Council Regulation (EEC) No 2913/92 must be interpreted as meaning that they do not permit an agreed transaction value, composed of an amount initially invoiced and declared and a flat-rate adjustment made after the end of the accounting period, to form the basis for the customs value, without it being possible to know at the end of the accounting period whether that adjustment would be made up or down.

C-529/16

 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Douane

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