First seminar of ECCE "The interplays between customs value and transfer pricing"
ECCE (European Common Customs Evaluation) is an independent legal research project sponsored by OLAF - Hercule III program.
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Data: 26 novembre 2021 dalle 09:00 alle 14:00
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Luogo: Fundacion ADEIT - Plaza Virgen de la Paz, 3 - Aula Hemiciclo - 46001 València (ES)
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Modalità d'accesso: Ingresso libero fino ad esaurimento dei posti disponibili
Introduction and Greetings
- Santiago IBÁÑEZ MARSILLA
University of Valéncia
Theoretical issues on the interplays between Customs Value and Transfer Pricing
- Giangiacomo D’ANGELO
University of Bologna - Federico TARINI
University of Bologna
A major deviation of CV from TP’ value as a reasonable suspect of fraud, triggering adjustment?
- Jorge J. MILLA IBAÑEZ
University of Valéncia - Santiago IBÁÑEZ MARSILLA
University of Valéncia
Is the alignment between TP and CV a suitable tool to fight customs frauds?
- Diego MODONESI
European Commission, OLAF
Administrative interplays between CV and TP: retroactive adjustments, advanced rulings, common documentation, special schemes
- Walter DE WIT
Erasmus University Rotterdam - Martijn SCHIPPERS
Erasmus University Rotterdam
What’s wrong with Hamamatsu’s case law. Details from the German case law
- Hans Michael WOLFFGANG
University of Münster - Benedikt WEMMER
University of Münster
The view of the Spanish Customs Authority on the application of the customs value controls.
- Felipe MARTINEZ
Spanish Customs Authority
Final Discussion
