Schlagwörter: customs (3 gefunden)

1. 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
2. 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 ...
3. 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