Michaela Merz


Leave a comment

EU – TP adjustments and custom value – The impact of Hamamatsu Photonica Deutschland GmbH (C-529/16) under the Union Customs Code and what does it mean in detail


The Hamamatsu case, in essence concerns the question whether, in order to establish the customs value, it is allowed to use an agreed transaction value (with Customs), which consists of the amount (price) initially invoiced and declared at import, Continue reading


Leave a comment

EU – TP adjustments not any more relevant for custom value?


On the 20th of December the EU Court gave its decision in the case of Hamamatsu Photonica Deutschland GmbH vs Hauptzollamt München (C-529/16). Continue reading