Integration in the customs value of trademark license rights between companies of the same group

In this decision, the CJEU clarifies its position on the integration in the customs value of trademark license rights between companies of the same group.

This decision should be viewed in parallel with the new provisions of the EU Customs Code (UCC) which facilitates customs value adjustment measures. Indeed, the UCC permits a more flexible approach allowing operators to take into account both downward and upward customs value adjustments.

These changes allow to be in line with the transfer pricing principles but still require prior approval from the Customs administration (customs-value ruling).

Michel Guichard

Michel Guichard, Partner, leads the Indirect Tax activity. With more than 30 years’ experience in International and French Tax law, he advises his clients on indirect tax matters. Michel is […]

Odile Courjon

Odile Courjon, Partner, has developed a strong expertise in indirect tax issues (VAT, wage taxes, excise taxes, export control and customs) in France and overseas. She advises her clients in […]

Bertrand Jeannin

Bertrand Jeannin, Partner, supplies strategic and technical advice to French and foreign multinational groups in all aspects of their VAT and customs policies. Major focuses of Bertrand’s input involve the […]

William Stemmer

William Stemmer, Partner, has more than 15 years’ experience in Indirect Tax matters. William particularly specializes in the real estate and financial sectors. William is a lecturer at the University […]

Anne Gerometta

Anne, Director, has been advising companies on indirect tax issues for more than 15 years. Anne has developed a specific expertise on the manufacturing sector (VAT, customs and Export Control) […]