Recherche
S'identifier

Mensuel de mai 2023 - Economie / Banques

go back Retour << Article précédent     Article suivant >>


Interactions between transfer pricing and customs rules further to the Hamamatsu case: a potential turmoil in Luxembourg?
By Antonio A. WEFFER, Tax and Transfer Pricing Principal Antonio MERINO, Avocat à la Cour, Head of VAT, Senior Tax Associate, Baker McKenzie   More than five years ago, the Court of Justice of the European Union (“CJEU”) ruled in the Hamamatsu Photonics Deutschland GmbH (“Hamamatsu”) case(1) that, according to the former EU customs legislation(2), a taxpayer cannot make ex post adjustments to customs value based on an intercompany agreement for goods under an advance pricing agreement (“APA”) concluded with the tax authorities.   An APA is an arrangement that may be unilateral (i.e., involving one tax administration and a taxpayer), bilateral (i.e., involving a taxpayer, an associated enterprise in a foreign country and the tax...
Cette page n'est accessible qu'aux abonnés payants.
Veuillez vous identifier si vous êtes abonnés à la consultation de nos archives.
Nous vous invitons à souscrire un abonnement, ou à prendre contact avec nous.

This page is only accessible to paying subscribers.
Please identify yourself if you have subscribed to the consultation of our archives.
We invite you to take out a subscription, or to contact us.
Ces entreprises nous font bénéficier de  leur expertise en collaborant avec Agefi Luxembourg.

These companies give us the benefit of their expertise by collaborating with Agefi Luxembourg.
Ernst&Young
Square management
Lamboley Executive Search
Mazars.lu
MIMCO Capital
Paragon
NautaDutilh
Zeb Consulting
Loyens & Loeff
Sia Partners
AXA IM Luxembourg
Lpea.lu
DLA PIPER
Allen & Overy
Pictet Asset Management
Bearingpoint
Stibbe
Generali Investements LU
Comarch
Castegnaro
Linklaters
J. P. Morgan
VP Bank
SOCIETE GENERALE Securities Services
Fi&FO