What do corporate income tax and customs duties have in common? That tax opportunities and risks always exist for transactions between affiliated parties. Since the Hamamatsu case from the ECJ in 2017, the parallel between transfer-pricing (TP) and customs valuation has been a frequent topic of discussion.
Source Moore
See also ECJ – C-529/16 Hamamatsu – Customs valuation and transfer pricing
Latest Posts in "European Union"
- Roadtrip through ECJ Cases – Focus on ”Exemption – Financial transactions – Credits and transfer of Credits” (Art. 135(1)(b))
- ECJ C-465/25 (Matin Maier) – Questions – Can Businesses Recover VAT if Supplier’s VAT Number Is Revoked?
- New Book: ”CJEU – Recent Developments in Value Added Tax 2024”
- EU Court Confirms VAT Simplification Applies to Four-Party Supply Chains Across Member States
- INTRASTAT 2026 Thresholds and Procedures in the European Union: Updated Country Table
