Dazi, royalties e valore in dogana: in attesa della Cassazione, interviene la Corte di Giustizia sul tema dell’inclusione dei diritti di licenza nel valore tassabile

Translated title of the contribution: [Autom. eng. transl.] Duties, royalties and customs value: pending the Cassation, the Court of Justice intervenes on the issue of including license rights in the taxable value

Research output: Contribution to journalArticle

Abstract

[Autom. eng. transl.] The work deals with the issue of the applicability of duties on royalties, in relation to the customs value of goods. In particular, the first complete sentence of the Court of Justice on the subject is analyzed, which, although having as its object a case that is not particularly problematic, has placed the first firm points on the subject. The article gives an account of the latest judgments on the merits of the Italian courts, also mentioning the hearings held in January 2017 before the Cassation which will give rise to the first decisions of the judges of legitimacy on the subject.
Translated title of the contribution[Autom. eng. transl.] Duties, royalties and customs value: pending the Cassation, the Court of Justice intervenes on the issue of including license rights in the taxable value
Original languageItalian
Pages (from-to)1-21
Number of pages21
JournalGIURISPRUDENZA DELLE IMPOSTE
Publication statusPublished - 2018

Keywords

  • Corte di giustizia
  • dazi
  • royalties
  • scenario a tre parti
  • valore in dogana

Fingerprint

Dive into the research topics of '[Autom. eng. transl.] Duties, royalties and customs value: pending the Cassation, the Court of Justice intervenes on the issue of including license rights in the taxable value'. Together they form a unique fingerprint.

Cite this