Asunto C-76/19: Sentencia del Tribunal de Justicia (Sala Séptima) de 9 de julio de 2020 (petición de decisión prejudicial planteada por el Varhoven administrativen sad — Bulgaria) — Direktor na Teritorialna direktsiya Yugozapadna Agentsiya «Mitnitsi», anteriormente Mitnitsa Aerogara Sofia / «Curtis Balkan» EOOD [Procedimiento prejudicial — Unión aduanera — Código aduanero comunitario — Artículo 32, apartado 1, letra c) — Reglamento (CEE) n.° 2454/93 — Artículos 157, apartado 2, 158, apartado 3, y 160 — Determinación del valor en aduana — Ajuste — Cánones relativos a las mercancías objeto de valoración — Cánones que constituyen una «condición de la venta» de las mercancías objeto de valoración — Cánones pagados por el comprador a su sociedad matriz como contrapartida de la transmisión de los conocimientos técnicos necesarios para fabricar productos acabados — Mercancías adquiridas a terceros y que constituyen componentes que se incorporan a los productos licenciados]
Section | Serie C |
Issuing Organization | Tribunal de Justicia de las Comunidades Europeas |
31.8.2020 ES Diario Oficial de la Unión Europea C 287/6
— los cánones no estén incluidos en el precio efectivamente pagado o por pagar por dichas mercancías;
— los cánones estén relacionados con las mercancías importadas, lo que implica que exista una relación suficientemente estrecha entre los cánones y las mercancías;
— el pago de los cánones constituya una condición de la venta de esas mercancías, de modo que, en defecto de ese pago, no se habría celebrado el contrato de compraventa relativo a las mercancías importadas y, por consiguiente, no se habría efectuado la entrega de...
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