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


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex Autres Liens
Judgment (OJ)
09/02/2018 Hamamatsu Photonics Deutschland
Judgment
ECLI:EU:C:2017:984
20/12/2017 Hamamatsu Photonics Deutschland
Judgment (Summary)
ECLI:EU:C:2017:984
20/12/2017 Hamamatsu Photonics Deutschland
Application (OJ)
13/01/2017 Hamamatsu Photonics Deutschland
Top of the page Legal analysis of the decision or of the case

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)

Subject-matter

Information not available

Systematic classification scheme

1.
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


Citations of case-law or legislation

References in grounds of judgment

Operative part

Opinion

Information not available


Dates

Date of the lodging of the application initiating proceedings

  • 17/10/2016

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

  1. Eder, George: Verrechnungspreise und Zollwert, Recht der internationalen Wirtschaft 2018 p.01 (DE)
  2. 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)
  3. 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)
  4. 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)
  5. Cazet, Safia: Union douanière - Détermination de la valeur en douane des marchandises, Europe 2018, Février nº 2, Comm. 60 (FR)
  6. 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)
  7. Eder, George ; Dehn, Jörg: Sind Verrechnungspreisanpassungen zollwertrechtlich relevant?, Betriebs-Berater 2019 p.1238-1245 (DE)
  8. Schöneborn, Frank: Verrechnungspreise vs.Zoll - was ist nach dem EuGH-Urteil "Hamamatsu" zu tun?, Betriebs-Berater 2019 p.2971-2978 (DE)
  9. 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)
  10. 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

  • German

Language(s) of the Opinion

    Information not available