Duties, Royalties and Customs Valuation Pending Italian Supreme Court Decision on the Inclusion of Royalties in Taxable Valué

[Autom. eng. transl.] The work is dedicated to a particularly relevant topic for the European Union, namely the applicability of duties on royalties, in relation to the customs value of goods in the Customs Union. In particular, it is given an account of how in Italy the first judgments of the Court of Cassation in question are pending, particularly given the numerous judges' decisions but the absence of judgments of legitimacy. Then the first complete sentence of the Court of Justice on the subject is analyzed, which, in relation to a proceeding concerning a case of a multinational company in Germany, has placed the first firm points on the subject.