PwC | PwC Blogs
  • Tax & Legal
  • Sprachauswahl: GermanEnglish
  • Tax & Legal

Suchergebnisse für: `customs-value` (1 gefunden)

  1. 15. Februar 2018

    European Court of Justice: customs values and the recogniti ...

    In its decision in Hamamatsu Photonics Deutschland (C-529/16) the European Court of Justice (ECJ) held that Articles 28 to 31 of the Customs Code (old version) 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.

    Kategorien: European Court of Justice
    Schlagwörter: customs, transfer pricing adjustment, cu ...
Kategorien AlleConstitutional CourtEuropean Court of JusticeFrom EuropeJapanese Business Network (JBN) NewsflashLegislationOfficial PronouncementsPwC ReportsSupreme Tax Court casesTax & Legal NewsTax & Legal NewsflashTax CourtTransfer pricing

Kontakt

 Björn Viebrock

Björn Viebrock

Partner
Düsseldorf

Tel.: +49 211 981-1180

Folgen Sie mir auf LinkedInE-Mail IconE-Mail

Follow us

Twitter IconTwitter LinkedIn IconLinkedIn YouTube IconYouTube Instagram IconInstagram
Tax & LegalRSS-Feed

© 2017 - 2022 PwC. All rights reserved. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see www.pwc.com/structure for further details.

  • Impressum
  • Rechtliche Hinweise
  • Nutzungsbedingnungen
  • Datenschutzerklärung