Year-end transfer pricing adjustments and the customs value
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- Тема: valuation
- Издатель: CC Learning, UAB
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This year, the European Commission published an updated Compendium of customs valuation (Compendium 2024) with several important updates that promise to have a significant impact on the customs … valuation process. While its aim is to harmonise the application of legislation and minimise disputes between businesses and customs, it is likely that some of these updates will actually increase the already high number of disputes in this area. This article examines the new Comment No 19 on the buying commission and its implications for enforcement.
Dr Ilona Mishchenko
This year, the European Commission published an updated Compendium of customs valuation (Compendium 2024) with several important updates that promise to have a significant impact on the customs valuation process. While its aim is to harmonise the application of legislation and minimise disputes between businesses and customs, it is likely that some of these updates will actually increase the already high number of disputes in this area. This article examines the new Comment No 19 on the buying commission and its implications for enforcement.
Dr Ilona Mishchenko
The previous article discussed the legal basis for the customs valuation of certain types of fruit and vegetables and the verification of the accuracy of such valuation. This article focuses … on a specific case considered by the Bulgarian courts and subsequently referred to the Court of Justice of the EU. The Court of Justice of the EU has issued a preliminary ruling, which should bring more clarity for the procedures related to customs valuation of fruit and vegetables imported into the EU.
Georgi Goranov
The previous article discussed the legal basis for the customs valuation of certain types of fruit and vegetables and the verification of the accuracy of such valuation. This article focuses on a specific case considered by the Bulgarian courts and subsequently referred to the Court of Justice of the EU. The Court of Justice of the EU has issued a preliminary ruling, which should bring more clarity for the procedures related to customs valuation of fruit and vegetables imported into the EU.
Georgi Goranov
This article is the first, introductory part of the article based on the judgment of the European Court of Justice (ECJ). This judgment concerns the customs valuation of certain types of fruit … and vegetables in the EU, which has its own peculiarities compared to the valuation of other goods. Therefore, in this article, the author explains these peculiarities of the customs valuation mechanism and in the second part, the judgment itself is reviewed.
Georgi Goranov
This article is the first, introductory part of the article based on the judgment of the European Court of Justice (ECJ). This judgment concerns the customs valuation of certain types of fruit and vegetables in the EU, which has its own peculiarities compared to the valuation of other goods. Therefore, in this article, the author explains these peculiarities of the customs valuation mechanism and in the second part, the judgment itself is reviewed.
Georgi Goranov
The Israel Customs Authority does not seem to be a fan of discounts. It appealed against the judgement of the District Court, in which the court clarified that the Customs Authority cannot, on … the one hand, rely on the fact that the price is subject to a condition (discount) that cannot be assessed and the transaction price is therefore invalid, and, on the other hand, base the assessment on the transaction price but without the condition. Let's take a look at what the Supreme Court had to say in this dispute. The disputed amount is about ILS 5 million (~1.3 million Eur).
Omer Wagner
The Israel Customs Authority does not seem to be a fan of discounts. It appealed against the judgement of the District Court, in which the court clarified that the Customs Authority cannot, on the one hand, rely on the fact that the price is subject to a condition (discount) that cannot be assessed and the transaction price is therefore invalid, and, on the other hand, base the assessment on the transaction price but without the condition. Let's take a look at what the Supreme Court had to say in this dispute. The disputed amount is about ILS 5 million (~1.3 million Eur).
Omer Wagner
Israel has been in a state of war for the past three months. This war has had an impact on international trade, particularly on customs valuation, including for importers in other countries such … as the EU, as explained in more detail in this article.
Omer Wagner
Israel has been in a state of war for the past three months. This war has had an impact on international trade, particularly on customs valuation, including for importers in other countries such as the EU, as explained in more detail in this article.
Omer Wagner
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