VATupdate

Share this post on

Recent decisions of the ECJ on assists to be included in the customs value

On 10 September and 9 July, the European Court of Justice (ECJ) issued two decisions on customs valuation matters, both relating to assists that have to be included in the customs value. The most recent case C-509/19 ‘BMW Bayerische Motorenwerke AG’ (BMW) deals with EU developed software incorporated in electronic components, whereas the earlier case C-76/19 ‘Curtis Balkan’ EOOD’ (Curtis Balkan) regards the inclusion of royalties paid for manufacturing know-how for post-importation production with imported components.

Source: PwC NL

Sponsors:

VAT news
VAT news

Advertisements:

  • vatcomsult