CELEX: 62016CA0529
Language: en
Date: 2017-12-20 00:00:00
Title: Case C-529/16: Judgment of the Court (First Chamber) of 20 December 2017 (request for a preliminary ruling from the Finanzgericht München — Germany) — Hamamatsu Photonics Deutschland GmbH v Hauptzollamt München (Reference for a preliminary ruling — Common Customs Tariff — Customs Code — Article 29 — Determination of the customs value — Cross-border transactions between related companies — Advance transfer pricing arrangement — Agreed transfer price composed of an amount initially invoiced and a flat-rate adjustment made after the end of the accounting period)

26.2.2018   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 72/25
            
         Judgment of the Court (First Chamber) of 20 December 2017 (request for a preliminary ruling from the Finanzgericht München — Germany) — Hamamatsu Photonics Deutschland GmbH v Hauptzollamt München
   (Case C-529/16) (1)
   
   ((Reference for a preliminary ruling - Common Customs Tariff - Customs Code - Article 29 - Determination of the customs value - Cross-border transactions between related companies - Advance transfer pricing arrangement - Agreed transfer price composed of an amount initially invoiced and a flat-rate adjustment made after the end of the accounting period))
   (2018/C 072/33)
   Language of the case: German
   
      Referring court
   
   Finanzgericht München
   
      Parties to the main proceedings
   
   
      Applicant: Hamamatsu Photonics Deutschland GmbH
   
      Defendant: Hauptzollamt München
   
      Operative part of the judgment
   
   Articles 28 to 31 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, as amended by Regulation (EC) No 82/97 of the European Parliament and of the Council of 19 December 1996, 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.
   
      (1)  OJ C 30, 30.1.2017.