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Case C-529/16: Request for a preliminary ruling from the Finanzgericht München (Germany) lodged on 17 October 2016 — Hamamatsu Photonics Deutschland GmbH v Hauptzollamt München
ECLI:EU:UNKNOWN:62016CN0529
62016CN0529
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30.1.2017
Official Journal of the European Union
C 30/17
(Case C-529/16)
(2017/C 030/19)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: Hamamatsu Photonics Deutschland GmbH
Defendant: Hauptzollamt München
Questions referred
1.Do the provisions of Article 28 et seq. of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, as amended by Regulation (EC) No 2700/2000 of the European Parliament and of the Council of 16 November 2000, permit an agreed transfer price, which is 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, using an allocation key, regardless of whether a subsequent debit charge or credit is made to the declarant at the end of the accounting period?
2.If so: May the customs value be reviewed and/or determined using simplified approaches where the effects of subsequent transfer pricing adjustments (both upward and downward) can be recognised?
Language of the case: German
(1) OJ 1992 L 302, p. 1.
(2) OJ 2000 L 311, p. 17.