Indirect Tax

Customs value – Transfer pricing adjustments

The EUCJ rejects the agreed customs value between the parties, which consisted partly of an amount initially invoiced and declared and partly of a flat-rate adjustment made after the end

Lagardère: end of the story

On 13 December 2017, the French Administrative Supreme Court (Conseil d’Etat) issued a new decision according to which the rebilling, without markup, by a mix holding, of advisory costs incurred