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Case C-529/16: Judgment of the Court (First Chamber) of 20 December 2017 (request for a preliminary ruling from the Finanzgericht München — Germany) — Hamamatsu Photonics Deutschland GmbH v Hauptzollamt München (Reference for a preliminary ruling — Common Customs Tariff — Customs Code — Article 29 — Determination of the customs value — Cross-border transactions between related companies — Advance transfer pricing arrangement — Agreed transfer price composed of an amount initially invoiced and a flat-rate adjustment made after the end of the accounting period)
ECLI:EU:UNKNOWN:62016CA0529
62016CA0529
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26.2.2018
Official Journal of the European Union
C 72/25
(Case C-529/16)(Reference for a preliminary ruling - Common Customs Tariff - Customs Code - Article 29 - Determination of the customs value - Cross-border transactions between related companies - Advance transfer pricing arrangement - Agreed transfer price composed of an amount initially invoiced and a flat-rate adjustment made after the end of the accounting period)
(2018/C 072/33)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: Hamamatsu Photonics Deutschland GmbH
Defendant: Hauptzollamt München
Operative part of the judgment
Articles 28 to 31 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, as amended by Regulation (EC) No 82/97 of the European Parliament and of the Council of 19 December 1996, must be interpreted as meaning that they do not permit an agreed transaction value, composed of an amount initially invoiced and declared and a flat-rate adjustment made after the end of the accounting period, to form the basis for the customs value, without it being possible to know at the end of the accounting period whether that adjustment would be made up or down.
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Language of the case: German.
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(1) OJ C 30, 30.1.2017.