Transfer Pricing and Customs

Determination of the customs value — Cross-border transactions between related companies — Advance transfer pricing arrangement

The ECJC C-519/16, case Hamamatsu, dated 20 December 2017 stated that no additional intercompany price adjustment is allowed based on a fictive price. The transaction value must reflect the real economic value of imported goods and take into account all the elements of those goods that have economic value.

Please read the full German article from Dr. Mónika Molnár here (PDF, 229 Kb).