This ECJ decision of this case will be issued on November 19, 2020.
Concerns payments made by the purchaser of a good for four years, once a year, according to his sales proceeds in addition to the payment of the purchase price for that good
– in a specific area,
– for the first time in all respects,
– if only and
– over a long period of time
sales, royalties and license fees within the meaning of Article 32 (1) (c) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (CCC) , which according to Article 32 (5) (b) CCC in conjunction with Article 157 (2) of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down certain provisions for the implementation of the Customs Code (CCC-UVO ) must be added to the price actually paid or payable for the imported goods?
Should such reimbursements, where appropriate, be added only on a pro rata basis to the price paid or payable for the imported goods, and if so, according to what criterion?
Source Curia
