ECJ judgment in Hamamatsu case an abrupt end to interaction between transfer pricing and customs valuation? Michiel Friedhoff & Martijn Schippers
By: Friedhoff, Michiel
.
Contributor(s): Schippers, Martijn.
Material type: 
ArticlePublisher: 2019Subject(s): PRECIOS DE TRANSFERENCIA | VALOR EN ADUANAS | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | JURISPRUDENCIA | UNION EUROPEA
In:
EC Tax Review v. 28, n. 1, February 2019, p. 32-42Summary: The impact of intercompany transfer pricing (adjustments) on the customs value of goods is increasingly attracting attention, particularly since the remarkable judgment of the EU Court of Justice in the Hamamatsu case. The authors discuss the interaction between transfer pricing and customs valuation in a general sense, with specific consideration of the impact of the Hamamatsu judgment. They subsequently propose new statutory or other guidance for aligning the setting of transfer prices and customs values more closely, based inter alia on a comparative law study of the position in the United States and Canada.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141-B/2019/1-4 (Browse shelf) | Available | OP 2141-B/2019/1-4 |
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| OP 2141-B/2019/1-1 The energy transition and fiscal policy | OP 2141-B/2019/1-2 Tax policy convergence and EU fiscal State aid control | OP 2141-B/2019/1-3 The tax debtor's right of defence in case of cross-border collection of taxes | OP 2141-B/2019/1-4 ECJ judgment in Hamamatsu case | OP 2141-B/2019/1-5 The Polish clearing house system | OP 2141-B/2019/2 EC Tax Review | OP 2141-B/2019/2-1 2019 |
Resumen.
The impact of intercompany transfer pricing (adjustments) on the customs value of goods is increasingly attracting attention, particularly since the remarkable judgment of the EU Court of Justice in the Hamamatsu case. The authors discuss the interaction between transfer pricing and customs valuation in a general sense, with specific consideration of the impact of the Hamamatsu judgment. They subsequently propose new statutory or other guidance for aligning the setting of transfer prices and customs values more closely, based inter alia on a comparative law study of the position in the United States and Canada.
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