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
Latest Posts in "European Union"
- It’s a wrap: Turning E‑Invoicing and E‑Reporting Mandates into Business Opportunities
- Comments on ECJ C-436/24 (Lyko): Court Rules Loyalty Points Do Not Qualify as Vouchers
- EGC Customs T-589/24: No partial exemption from import duties in outward processing
- CJEU: OPR Import Duty Exemption Requires Export via Authorized Customs Office Only
- ECJ C-167/26 – ECJ will review EGC Case T-689/24 RX – VAT deduction and invoice timing
