The judgment now published by the Federal Fiscal Court (BFH) of May 17, 2022 (VII R 2/19) represents the long-awaited follow-up decision in the “Hamamatsu Photonics Deutschland” case (hereinafter “Hamamatsu”).
Source PwC
See also ECJ – C-529/16 Hamamatsu – Customs valuation and transfer pricing
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