The Use of Statistical Values to Combat Undervaluation in the European Union

Martijn Schippers; Walter de Wit

doi:10.54648/trad2023010

The Use of Statistical Values to Combat Undervaluation in the European Union

Tax Law

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Abstract

In this article the authors discuss the use of databases and statistical values to combat under-valuation of goods imported into the European Union (EU). In recent cases the Court of Justice of the European Union (CJEU) has allowed the use of statistical values and databases, seemingly giving customs authorities an unlimited license to reject the transaction value. The question rises if this will effectively lead to a return to the Brussels Valuation Definition.

Original language	English
Pages (from-to)	253-276
Number of pages	24
Journal	Journal of World Trade
Volume	57
Issue number	2
DOIs	https://doi.org/10.54648/trad2023010
Publication status	Published - 1 Apr 2023

Bibliographical note

Publisher Copyright:
© 2023 Kluwer Law International BV, The Netherlands.

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SAI 2007-05 FA

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10.54648/trad2023010

TRAD_57_0203Proof, 142 KBLicence: Article 25fa Dutch Copyright Act

https://kluwerlawonline.com/journalarticle/Journal+of+World+Trade/57.9/TRAD2023010

Cite this

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The Use of Statistical Values to Combat Undervaluation in the European Union

Abstract

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