Categories:France,Tax

Relevance of transfer prices for customs valuation purposes has been confirmed

In March 2012, the French customs authorities published an updated version of their guidelines applicable to customs value containing an amendment with respect to transfer pricing. This amendment takes the form of a sub-section within a section related to the necessity to have independent parties when taking into account the transaction value for customs valuation purposes in order to avoid a bias on the price. It is now indicated, for customs valuation purposes, that the transfer price can be deemed to be a transaction value in the meaning of article 29 of the Community Customs Code (CCC).

Click on the link above to download the briefing from Olswang.

Sign in or Register to continue reading this article

Sign in

Register

It's quick, easy and free!

It takes just 5 minutes to register. Answer a few simple questions and once completed you’ll have instant access.

Register now

Why register to The Lawyer

 

Industry insight

In-depth, expert analysis into the stories behind the headlines from our leading team of journalists.

 

Market intelligence

Identify the major players and business opportunities within a particular region through our series of free, special reports.

 

Email newsletters

Receive your pick of The Lawyer's daily and weekly email newsletters, tailored by practice area, region and job function.

More relevant to you

To continue providing the best analysis, insight and news across the legal market we are collecting some information about who you are, what you do and where you work to improve The Lawyer and make it more relevant to you.

Analysis from The Lawyer

View more analysis from The Lawyer

Overview

90 High Holborn
London
WC1V 6XX
UK

Turnover (£m): 117.60
No. of lawyers: 327