• Case law

Free of charge software and customs valuation

Monika Bielskienė Attorney at Law, Candidate PhD, PwC Lietuva, Vytautas Magnus University
October 31, 2020
en lt
Free of charge software and customs valuation

Photo by Karl Pawlowicz on Unsplash

Court of Justice of European Union (CJEU) remained with its position that the economic value of software should be added to the transaction value of imported goods, despite the fact that it was designed in the European Union and transferred to the third-country manufacturer free of charge.

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