GE Healthcare Gmbh v Hauptzollamt Dusseldorf

European Union – Customs and excise. The Court of Justice of the European Union gave a preliminary ruling in which it decided, among other things, that art 32(1)(c) of Council Regulation (EEC) No 2913/92, as amended by Council Regulation (EC) No 1791/2006, should be interpreted as, first, not requiring the amount of royalties or licence fees to be determined at the time when a licence agreement had been concluded or when the customs debt had been incurred in order for those royalties or licence fees to be regarded as related to the goods being valued and, second, allowing such royalties or licence fees to be 'related to the goods being valued' even if those royalties or licence fees related only partly to those goods.

Category: