Official Journal of the European Union

C 30/17

Request for a preliminary ruling from the Finanzgericht München (Germany) lodged on 17 October 2016 — Hamamatsu Photonics Deutschland GmbH v Hauptzollamt München

(Case C-529/16)

(2017/C 030/19)

Language of the case: German

Referring court

Finanzgericht München

Parties to the main proceedings

Applicant: Hamamatsu Photonics Deutschland GmbH

Defendant: Hauptzollamt München

Questions referred


Do the provisions of Article 28 et seq. of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, (1) as amended by Regulation (EC) No 2700/2000 of the European Parliament and of the Council of 16 November 2000, (2) permit an agreed transfer price, which is composed of an amount initially invoiced and declared and a flat-rate adjustment made after the end of the accounting period, to form the basis for the customs value, using an allocation key, regardless of whether a subsequent debit charge or credit is made to the declarant at the end of the accounting period?


If so:

May the customs value be reviewed and/or determined using simplified approaches where the effects of subsequent transfer pricing adjustments (both upward and downward) can be recognised?

(1)  OJ 1992 L 302, p. 1.

(2)  OJ 2000 L 311, p. 17.