Duties, royalties and customs valuation pending Italian Supreme Court decision on the inclusion of royalties in taxable value
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The work Duties, royalties and customs valuation pending Italian Supreme Court decision on the inclusion of royalties in taxable value represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Duties, royalties and customs valuation pending Italian Supreme Court decision on the inclusion of royalties in taxable value
Resource Information
The work Duties, royalties and customs valuation pending Italian Supreme Court decision on the inclusion of royalties in taxable value represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Duties, royalties and customs valuation pending Italian Supreme Court decision on the inclusion of royalties in taxable value
- 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
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
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Context of Duties, royalties and customs valuation pending Italian Supreme Court decision on the inclusion of royalties in taxable valueWork of
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