ECJ judgment in Hamamatsu case: An abrupt end to interaction between transfer pricing and customs valuation?

Michiel Friedhoff, Martijn Schippers*

*Corresponding author for this work

Research output: Contribution to journalArticleAcademicpeer-review

1 Citation (Scopus)

Abstract

The impact of intercompany transfer pricing (adjustments) on the customs value of goods is increasingly attracting attention, particularly since the remarkable judgment of the EU Court of Justice in the Hamamatsu case. The authors discuss the interaction between transfer pricing and customs valuation in a general sense, with specific consideration of the impact of the Hamamatsu judgment. They subsequently propose new statutory or other guidance for aligning the setting of transfer prices and customs values more closely, based inter alia on a comparative law study of the position in the United States and Canada.

Original languageEnglish
Pages (from-to)32-42
Number of pages11
JournalEC Tax Review
Volume28
Issue number1
Publication statusPublished - Jan 2019

Bibliographical note

Publisher Copyright:
© 2019 Kluwer Law International BV, The Netherlands.

Research programs

  • SAI 2007-05 FA

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