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

[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.