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Court of Justice of the European Union · Judgment

C-529/16Hamamatsu Photonics Deutschland GmbH v Hauptzollamt München

Decided
2017-12-20
ECLI
ECLI:EU:C:2017:984
CELEX
62016CJ0529
Finality
Final, the decision cannot be appealed

The court's own keywords

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.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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    • Six fixed blocks, one source per line
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