What do corporate income tax and customs duties have in common? That tax opportunities and risks always exist for transactions between affiliated parties. Since the Hamamatsu case from the ECJ in 2017, the parallel between transfer-pricing (TP) and customs valuation has been a frequent topic of discussion.
Source Moore
See also ECJ – C-529/16 Hamamatsu – Customs valuation and transfer pricing
Latest Posts in "European Union"
- ECON Urges Reform of EU Financial Services VAT Exemption and Clarification of Emerging Services
- AG Kokott Clarifies VAT Impact of Transfer Pricing Adjustments in Stellantis Portugal Case
- VAT on Asset Transfers Between Spouses’ Separate Businesses: Recent Legal Developments and Tax Implications
- 2026 Intrastat Thresholds: EU Member State Reporting Limits for Arrivals and Dispatches
- How to Use OSS VAT for EU E-commerce When Shipping from a Dutch Warehouse
