ECJ (Judgment) Reference for a preliminary ruling – Customs Union – Community Customs Code – Article 32(1)(c) – Determination of the customs value – Royalties or licence fees in respect of the goods being valued – Meaning – Regulation (EEC) No 2454/93 – Article 160 – ‘Condition of sale’ of the goods being valued – Payment of royalties or licence fees to an undertaking related to both the seller and the buyer of the goods – Article 158(3) – Adjustment and apportionment measures
Citations:
ECLI:EU:C:2017:195, [2017] EUECJ C-173/15
Links:
Jurisdiction:
European
Customs and Excise
Updated: 23 March 2022; Ref: scu.580706