In its Judgment of 17 May 2022 (published on 29 September 2022), in Case VII R 2/19 “Hamamatsu”, the German Federal Fiscal Court (Bundesfinanzhof, BFH) rejected the appeal filed on points of law (Revision) relating to an application for refund of customs duties; at the same time the Court made a number of fundamental determinations which could have a substantial impact on the future assessment under customs valuation law of transactions between affiliated group companies.
Source WTS
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