Slovenia vs “Vehicles Distributor”, September 2020, Administrative Court, UPRS Sodba III U 208/2018-12

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Category: Comparability Analysis, Transfer Pricing Methods, VAT and Customs Valuation | Tag: , , , , ,
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What “Vehicles Distributor” seeks to achieve in the present case is an attempt to adjust (reduce) the transaction price retrospectively by reference to a new transfer price, and not to claim repayment of the customs duty overpaid as a result of an incorrect customs value in the customs declarations upon release for free circulation. The customs declarations at issue were lodged as regular declarations and customs duties were levied on the value of the goods determined therein. It is not, therefore, the case that the value indicated in the declarations was arbitrary or fictitious or that the price at the time of sale of the goods could not be determined. Nor is there any basis in the facts for the applicant’s allegation that the goods were released for free circulation on the basis of the provisional value of the goods.

 
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UPRS_Sodba_III_U_208_2018-12-24.09.2020

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