The Resource Duties, royalties and customs valuation pending Italian Supreme Court decision on the inclusion of royalties in taxable value

Duties, royalties and customs valuation pending Italian Supreme Court decision on the inclusion of royalties in taxable value

Label
Duties, royalties and customs valuation pending Italian Supreme Court decision on the inclusion of royalties in taxable value
Title
Duties, royalties and customs valuation pending Italian Supreme Court decision on the inclusion of royalties in taxable value
Creator
Subject
Language
eng
Summary
This note addresses the issue of the inclusion of royalties in a custom's valuation declaration at the time of import. The analysis aims to provide a critical overview and interpretation of key issues regarding this topic. Against the backdrop of the new Union Customs Code (UCC), the author focuses, inter alia, on the ECJ's decision in GE Healthcare GmbH (Case C-173/15) (which, although pertinent, refers to the previous regulatory framework). It is expected that more clarity and certainty, including for business players, will come with the upcoming rulings of the Italian Supreme Court
Citation source
In: European taxation. - Amsterdam. - Vol. 58 (2018), no. 9 ; p. 426-432
http://library.link/vocab/creatorName
Allena, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • customs value
  • royalties
  • Union Customs Code
  • ECJ case law
Label
Duties, royalties and customs valuation pending Italian Supreme Court decision on the inclusion of royalties in taxable value
Instantiates
Publication
Label
Duties, royalties and customs valuation pending Italian Supreme Court decision on the inclusion of royalties in taxable value
Publication

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