CCJ18 nov 20174 min.Normativa aduaneraNew Definition of Exporter of RecordsA new definition of exporter is given by the Delegated Act (DA) of the new Union Customs Code applicable since May 2016. The new...
CCJ18 nov 20173 min.General TJUE C-682/15. Directiva sobre Cooperación Administrativa FiscalLa cuestión prejudicial se presentó en el marco de un litigio entre una empresa con sede en Luxemburgo y el Director del...
CCJ17 nov 20173 min.Normativa aduaneraTies Between Customs Value & Transfer PricingStrong ties exist between Customs Value and Transfer Pricing: both have opposite interests and different valuation methods. When goods...