Asunto C-529/16: Sentencia del Tribunal de Justicia (Sala Primera) de 20 de diciembre de 2017 (petición de decisión prejudicial planteada por el Finanzgericht München — Alemania) — Hamamatsu Photonics Deutschland GmbH / Hauptzollamt München (Procedimiento prejudicial — Arancel aduanero común — Código aduanero — Artículo 29 — Determinación del valor en aduana — Operaciones transfronterizas entre sociedades vinculadas — Acuerdo previo sobre precios de transferencia — Precio de transferencia pactado que se compone de un importe inicialmente facturado y de una corrección a tanto alzado tras concluir el período de facturación)
Section | información judicial |
Issuing Organization | Tribunal de Justicia de las Comunidades Europeas |
26.2.2018 ES Diario Oficial de la Unión Europea C 72/25
Lengua de procedimiento: alemán
Finanzgericht München
Demandante: Hamamatsu Photonics Deutschland GmbH
Demandada: Hauptzollamt München
Los artículos 28 a 31 del Reglamento (CEE) n.o 2913/92 del Consejo, de 12 de octubre de 1992, por el que se aprueba el código aduanero comunitario, en su versión modificada por el Reglamento (CE) n.o 82/97 del Parlamento Europeo y del Consejo, de 19 de diciembre de 1996, deben interpretarse en el sentido de que no permiten aceptar como valor en aduana un valor de transacción pactado que se compone, por una parte, de un importe...
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