We are familiar with another CJEU judgment, which seems to tip the balance in favor of importers. However, the approach of the authorities shown in it is as controversial as last year’s judgments and highlights the complexities that importers and officials grapple with when determining the customs value, and as a result, the amount of duty and VAT paid
Source prawo.pl
See also Roadtrip through ECJ Customs Cases – Focus on “Customs Valuation” (Taxable amount for VAT purposes)
