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European Union: CJEU criterion on certain disputes arising from supply chain transactions

European Union - November 17 2022 On 7 July 2022, the Court of Justice of the European Union (CJEU) issued its judgment in case C-696/20 (B. V. Dyrektor Izby Skarbowej w W.)…

María Antonia Azpeitía, Pamela Floriani, Eliška Komínková, Adam R. Peacock, Ana Royuela, Ariane Schaaf

EU: Future Restrictions in the Use of Transfer Pricing for Customs Valuation?

European Union - February 13 2018 Recent judgment by the EU's highest court on the use of "transfer prices" (TP) to value goods imported into the EU purchased from a related company…

Mattias Hedwall, Alain Huyghe, Olof Johannesson, Nicole Looks, Jennifer F. Revis