Schlagwörter: customs (7 gefunden)

1. 23. Mai 2025

   Competence of Central Customs Office after merger

   In a recent decision, the Supreme Tax Court has given its opinion on the territorial jurisdiction (competence) of German central customs authorities as regards electricity and energy tax relief applications and commented on the point in time when a change of jurisdiction in accordance with Section 26 Fiscal Code is possible. Competence of the customs authority is only transferred in the event of a change in circumstances and if the previously competent tax authority has already started processing the specific administrative procedure.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: customs, competent authority, tax relief
2. 12. März 2025

   Commission responds to unjustified US steel and aluminum tar ...

   In response to the imposition of new and unjustified US tariffs on EU steel and aluminum imports, the Commission has launched swift and proportionate countermeasures on US imports into the EU.

   Kategorien: From Europe

   Schlagwörter: customs, third country imports
3. 20. Februar 2025

   Questions and Answers on the US reciprocal tariff policy

   The European Commission considers President Trump's proposed “reciprocal” trade policy as a step in the wrong direction. The EU remains committed to an open and predictable global trading system that benefits all partners. Against this backdrop, the EU Commission has published a question-and-answer guide on the US reciprocal tariff policy.

   Kategorien: From Europe

   Schlagwörter: Trading, customs
4. 21. November 2024

   ECJ: Avoidance of customs duty by relocating the production ...

   In the present proceedings, the European Court of Justice (ECJ) had to decide whether the Commission may refuse to recognize a relocation of production solely on the ground that the relocation is intended to escape customs duties imposed in connection with a trade dispute between two States. The plaintiffs claim for the relocation of the origin of the goods (here: Harley Davidson motorcycles) was dismissed by the General Court. The ECJ as the court of last resort also rejected the grounds of appeal.

   Kategorien: European Court of Justice

   Schlagwörter: customs, customs duty
5. 22. April 2020

   New EU rules on the mutual recognition of goods lawfully mar ...

   On 19 April 2020 simplified rules entered into force for the mutual recognition of goods in the European internal market that will enable companies to sell their products more easily throughout the EU.

   Kategorien: From Europe

   Schlagwörter: customs, mutual recognition of goods
6. 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 ...
7. 14. August 2013

   Import value of DVDs includes estimated royalties payable by ...

   The Supreme Tax Court has held that the import value of film DVDs shall include an uplift to the purchase price to reflect royalties payable by the subsequent purchasers on their proceeds from hiring or selling the films. This uplift can be estimated.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: DVD, import value, royalties, customs