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Case Law
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Hamamatsu (FG München 14 K 2028/18)
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Germany (EU customs law)
Taxpayer Win
Hamamatsu Photonics Deutschland GmbH v. Hauptzollamt München
2018
Finanzgericht München (Finance Court)
Topics
germany
eu
transfer-pricing
customs-valuation
year-end-adjustments
advance-pricing-agreement
profit-split
oecd-guidelines
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Official Sources
FG München, Urteil vom 15.11.2018 – 14 K 2028/18 (full text mirror via dejure/ra.de)
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dejure case page (FG München 14 K 2028/18)
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CJEU, Judgment of 20.12.2017, C‑529/16, Hamamatsu Photonics Deutschland GmbH v Hauptzollamt München (EUR-Lex)
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BFH, Urteil vom 17.05.2022 – VII R 2/19 (decision page incl. PDF)
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KMLZ Customs Newsletter analysis (13.10.2022) on FG München 2018 and BFH 2022
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Related Cases
CJEU C‑529/16 (Hamamatsu) (2017)
BFH VII R 2/19 (2022)
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