CELEX: 62016CN0529
Language: en
Date: 2016-10-17 00:00:00
Title: Case C-529/16: Request for a preliminary ruling from the Finanzgericht München (Germany) lodged on 17 October 2016 — Hamamatsu Photonics Deutschland GmbH v Hauptzollamt München

30.1.2017   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 30/17
            
         Request for a preliminary ruling from the Finanzgericht München (Germany) lodged on 17 October 2016 — Hamamatsu Photonics Deutschland GmbH v Hauptzollamt München
   (Case C-529/16)
   (2017/C 030/19)
   Language of the case: German
   
      Referring court
   
   Finanzgericht München
   
      Parties to the main proceedings
   
   
      Applicant: Hamamatsu Photonics Deutschland GmbH
   
      Defendant: Hauptzollamt München
   
      Questions referred
   
   
               1.
            
            
               Do the provisions of Article 28 et seq. of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, (1) as amended by Regulation (EC) No 2700/2000 of the European Parliament and of the Council of 16 November 2000, (2) permit an agreed transfer price, which is 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, using an allocation key, regardless of whether a subsequent debit charge or credit is made to the declarant at the end of the accounting period?
            
         
               2.
            
            
               If so:
               May the customs value be reviewed and/or determined using simplified approaches where the effects of subsequent transfer pricing adjustments (both upward and downward) can be recognised?
            
         
      (1)  OJ 1992 L 302, p. 1.
   
      (2)  OJ 2000 L 311, p. 17.