European Union Rules on the increase of the customs value with the development costs of software, made available free of charge (BMW – case 509/19) 08 December 202093 views1 min read Source Tiberghien See also ECJ C-509/19 (BMW) – Judgment – Value of ‘free’ software to be added to the Customs Value of Imported electronic products Customs ECJ (European Court of Justice) Flashback on ECJ cases: C-571/15 (Wallenborn Transports SA) – Judgment- Importation of goods; free zones; time of supply VAT exemption for corona vaccines and corona test kits
