In this decision, the CJEU clarifies its position on the integration in the customs value of trademark license rights between companies of the same group.
This decision should be viewed in parallel with the new provisions of the EU Customs Code (UCC) which facilitates customs value adjustment measures. Indeed, the UCC permits a more flexible approach allowing operators to take into account both downward and upward customs value adjustments.
These changes allow to be in line with the transfer pricing principles but still require prior approval from the Customs administration (customs-value ruling).