Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
Subject-matter
Information not available
Systematic classification scheme
1.
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4 Internal policy of the European Union
4.02 Free movement of goods
4.02.04 Customs union
4.02.04.03 Value for customs purposes
4.02.04.03.01 Determination of the value of goods
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Citations of case-law or legislation
References in grounds of judgment
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Regulation 2913/92
-A28 : paragraphs 1, 3, 22, 23, 35
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Regulation 2913/92
-A29 : paragraphs 1, 21, 22, 23, 25, 26, 35
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Regulation 2913/92
-A29P1 : paragraphs 4, 19
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Regulation 2913/92
-A29P2 : paragraph 5
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Regulation 2913/92
-A29P3LA : paragraph 6
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Regulation 2913/92
-A30 : paragraphs 1, 7, 22, 23, 26, 35
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Regulation 2913/92
-A30P1 : paragraph 7
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Regulation 2913/92
-A31 : paragraphs 1, 22, 23, 26, 35
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Regulation 2913/92
-A31P1 : paragraph 8
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Regulation 2913/92
-A32 : paragraphs 9, 25
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Regulation 2913/92
-A33 : paragraphs 10, 25
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Regulation 2913/92
-A78 : paragraphs 11, 29
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Regulation 2454/93
-A256P1 : paragraph 12
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Regulation 2454/93
-TIT9CH2S1 : paragraph 12
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Court of Justice - Judgment C -183/85
-N16 : paragraph 27
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Court of Justice - Judgment C -306/04
-N30 : paragraph 24
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Court of Justice - Judgment C -256/07
-N24 : paragraph 27
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Court of Justice - Judgment C -256/07
-N25 : paragraph 31
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Court of Justice - Judgment C -256/07
-N26 : paragraph 32
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Court of Justice - Judgment C -116/12
-N38 : paragraphs 25, 26
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Court of Justice - Judgment C -116/12
-N39 : paragraph 27
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Court of Justice - Judgment C -116/12
-N40 : paragraph 28
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Court of Justice - Judgment C -116/12
-N41 : paragraph 26
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Court of Justice - Judgment C -116/12
-N42 : paragraph 26
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Court of Justice - Judgment C -116/12
-N44 : paragraph 26
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Court of Justice - Judgment C -173/15
-N30 : paragraph 24
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Court of Justice - Judgment C -291/15
-N23 : paragraph 24
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Court of Justice - Judgment C -291/15
-N24 : paragraphs 25, 26
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Court of Justice - Judgment C -291/15
-N25 : paragraph 27
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Court of Justice - Judgment C -291/15
-N26 : paragraphs 24, 28
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Court of Justice - Judgment C -291/15
-N27 : paragraph 26
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Court of Justice - Judgment C -291/15
-N28 : paragraph 26
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Court of Justice - Judgment C -291/15
-N29 : paragraph 26
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Court of Justice - Judgment C -291/15
-N30 : paragraph 26
Operative part
Opinion
Information not available
Dates
Date of the lodging of the application initiating proceedings
Date of the Opinion
Information not available
Date of the hearing
Information not available
Date of delivery
20/12/2017
References
Publication in the Official Journal
Judgment: OJ C 72 from 26.02.2018, p.25
Application: OJ C 30 from 30.01.2017, p.17
Name of the parties
Hamamatsu Photonics Deutschland
Notes on Academic Writings
- Eder, George: Verrechnungspreise und Zollwert, Recht der internationalen Wirtschaft 2018 p.01 (DE)
- Rinnert, Sandra: Grenzüberschreitende Geschäfte zwischen verbundenen Gesellschaften - Verrechnungspreis, der sich aus einem zunächst in Rechnung gestellten Preis und einer pauschalen Berichtigung nach Ablauf des Abrechnungszeitraums zusammensetzt, Zeitschrift für Zölle und Verbrauchsteuern 2018 p.70-72 (DE)
- Friedhoff, M. ; Schippers, M.L.: HvJ Hamamatsu: een abrupt einde aan de wisselwerking tussen verrekenprijzen en douanewaarde?, Weekblad voor fiscaal recht 2018 p.909-921 (NL)
- Rovetta, Davide ; Beretta, Laura Carola ; Smiatacz, Agnieszka: The Court of Justice of the European Union Judgment in the Hamamatsu Case: Defending EU Customs Valuation Law from the 'Transfer Pricing Folly' in Customs Matters, Global Trade and Customs Journal 2018 p.187-190 (EN)
- Cazet, Safia: Union douanière - Détermination de la valeur en douane des marchandises, Europe 2018, Février nº 2, Comm. 60 (FR)
- Friedhoff, Michiel ; Schippers, Martijn: ECJ Judgment in Hamamatsu Case: An Abrupt End to Interaction Between Transfer Pricing and Customs Valuation?, EC Tax Review | Intertax 2019 p.32-42 (EN)
- Eder, George ; Dehn, Jörg: Sind Verrechnungspreisanpassungen zollwertrechtlich relevant?, Betriebs-Berater 2019 p.1238-1245 (DE)
- Schöneborn, Frank: Verrechnungspreise vs.Zoll - was ist nach dem EuGH-Urteil "Hamamatsu" zu tun?, Betriebs-Berater 2019 p.2971-2978 (DE)
- Slooten, Gooike J. van: Toch nog maar een keer : de caleidoscoop van Hamamatsu Photonics : C-529/16, Weekblad voor fiscaal recht 2023 p. 15-23 (NL)
- Lux, Michael ; Rinnert, Sandra: Are Flat Rate Adjustments of the Customs Value Possible on the Basis of a Transfer Price Arrangement?: Judgment of the German Federal Fiscal Court in ‘Hamamatsu’ following the ECJ Judgment C-529/16, Global Trade and Customs Journal 2023, Volume 18, Issue 4, p. 126-138 (EN)
Procedural Analysis Information
Source of the question referred for a preliminary ruling
Finanzgericht München - Germany
Subject-matter
- Free movement of goods
- - Customs union
Provisions of national law referred to
Information not available
Provisions of international law referred to
Information not available
Procedure and result
- Reference for a preliminary ruling
- Reference for a preliminary ruling : case not proceeding to judgment
Formation of the Court
première chambre (Cour)
Judge-Rapporteur
Regan
Advocate General
Tanchev
Language(s) of the Case
Language(s) of the Opinion
Information not available