Judgment of the Court (First Chamber) of 20 December 2017
Hamamatsu Photonics Deutschland GmbH v Hauptzollamt München
Request for a preliminary ruling from the Finanzgericht 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
Case C-529/16
Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
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Judgment
ECLI:EU:C:2017:984 |
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