Royalties e valore in dogana

Translated title of the contribution: [Autom. eng. transl.] Royalties and customs value

Research output: Contribution to journalArticle

Abstract

[Autom. eng. transl.] The author analyzes the regulatory framework of reference, with particular regard to the conditions to include royalties within the value to be declared at customs and the applications of the merit jurisprudence.
Translated title of the contribution[Autom. eng. transl.] Royalties and customs value
Original languageItalian
Pages (from-to)865-880
Number of pages16
JournalDIRITTO E PRATICA TRIBUTARIA
Publication statusPublished - 2014

Keywords

  • royalties

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