El pasado 10 de septiembre de 2020, el Tribunal de Justicia de la Unión Europea (TJUE) ha fallado sentencia en el caso C-509/19 (BMW contra Oficina de Aduanas de Alemania) por medio de la cual considera que, para determinar el valor en aduana de una mercancía importada, debe añadirse al valor de transacción, el valor económico de un programa informático producido en la Unión Europea (UE) y puesto gratuitamente por el comprador (importador) al vendedor (exportador) establecido en un país tercero.
BMW, en el marco de sus operaciones, ha venido desarrollando en la UE un programa informático necesario para el correcto funcionamiento de unidades de control que componen el sistema a bordo de los vehículos fabricados por esta misma. Estas unidades de control, fabricadas en tercer país, son importadas por BMW en territorio aduanero de la UE.
BMW suministra a los fabricantes (que actúan como vendedores y exportadores) de las citadas las unidades de control, de forma gratuita, el programa informático desarrollado por esta entidad, al ser ésta la principal interesada en el correcto funcionamiento de las unidades de control importadas y posteriormente incorporadas en los vehículos de su marca.
La Oficina de Aduanas de Alemania consideró que, el valor en aduana declarado por las unidades de control importadas por BMW debió haber tenido en cuenta el valor económico del programa informático suministrado por BMW al exportador, en virtud de lo establecido por el artículo 71.1.b) del Código Aduanero de la Unión (Reglamento 952/2013).
El artículo 71.1.b) establece que “al determinar el valor en aduana, el precio pagado o por pagar por las mercancías importadas se completará con:
(…)
- b) el valor, imputado de forma adecuada, de los bienes y servicios que se indican a continuación, cuando hayan sido suministrados directa o indirectamente por el comprador, gratuitamente o a precios reducidos, y utilizados en la producción y venta para la exportación de las mercancías importadas, en la medida en que dicho valor no esté incluido en el precio realmente pagado o por pagar”.
El TJUE, en el caso C-509/19, refrenda el criterio establecido por la aduana alemana al considerar que, el tratamiento aduanero de los programas informáticos comúnmente considerados como bienes inmateriales o intangibles deben asimilarse al concepto de “servicios”, en el caso particular, dispuesto por el citado artículo 71.1.b) del Código Aduanero de la UE (el precio pagado se completará con el valor de los bienes y servicios (…)). En línea con casos anteriores, el TJUE, ha tenido en cuenta la Conclusión nº 26 del Comité del Código Aduanero, Sección Valor en Aduana, quien ha interpretado que el valor de la tecnología fabricada en la UE y suministrada al fabricante de los bienes importados, vía Internet o, a través de dispositivos de almacenamiento móviles, debe tenerse en cuenta al momento de valorar las mercancías de importación, máxime, cuando dicha tecnología ha sido incorporada durante la fabricación de las mercancías posteriormente importadas.
Es importante tener en cuenta que, aún cuando el objeto y ámbito de aplicación del Código Aduanero de la Unión sea regular la introducción de mercancías en el territorio aduanero de la UE, existen elementos subyacentes a la generalidad, como los servicios o prestaciones intelectuales y los bienes intangibles, que deben tenerse en cuenta para la correcta aplicación de las disposiciones comunitarias en materia aduanera.
El auge del comercio internacional de servicios y su importancia dentro de las cadenas globales de valor conlleva a la necesidad de poner mayor atención en el tratamiento aduanero y fiscal de determinados conceptos inequívocamente integrados en bienes materiales con importantes implicaciones económicas.
Desde Salinas & Partners, con más de 30 años de experiencia en operaciones de comercio internacional, podemos ayudarle en la identificación de los elementos intangibles clave dentro de la cadena de valor internacional y su consecuente tratamiento aduanero en la importación y/o exportación de mercancías.
768 Comentarios
tinder date , what is tinder https://tinderdatingsiteus.com/
Hi there everyone, it’s my first pay a visit at this site,
and post is genuinely fruitful designed for me, keep up
posting these articles or reviews.
great put up, very informative. I wonder why the opposite specialists of this sector
don’t realize this. You must proceed your writing.
I’m confident, you’ve a great readers’ base already!
Howdy! Do you use Twitter? I’d like to follow you if that would be okay.
I’m definitely enjoying your blog and look forward to new posts.
Hey I know this is off topic but I was wondering if you knew of any
widgets I could add to my blog that automatically tweet my newest twitter
updates. I’ve been looking for a plug-in like this for quite some time
and was hoping maybe you would have some experience with something
like this. Please let me know if you run into anything.
I truly enjoy reading your blog and I look forward to your new updates.
This is my first time pay a quick visit at here and i am actually happy to read everthing at single place.
I was excited to discover this web site. I wanted
to thank you for your time just for this fantastic read!!
I definitely really liked every bit of it and i also have
you saved as a favorite to see new stuff in your blog.
This web site certainly has all the info I needed about
this subject and didn’t know who to ask.
Thanks for the good writeup. It in truth used to be a
leisure account it. Glance complex to far delivered agreeable from you!
By the way, how could we keep in touch?
Howdy! This post could not be written any better! Looking at this article reminds me
of my previous roommate! He constantly kept talking about this.
I will send this article to him. Fairly certain he’s going to have a good read.
I appreciate you for sharing!
Here is my web-site; CBD for dogs
I really like what you guys tend to be up too. This type of clever work
and exposure! Keep up the good works guys I’ve included you guys to my
own blogroll.
Hello every one, here every person is sharing these familiarity, so it’s
nice to read this webpage, and I used to pay a quick visit this
weblog everyday.
my site best CBD gummies
Thankѕ ffor the marvelous posting! I realⅼy enjoyed reaɗing it, youu will be a great author.
I will make ѕure to bookmark your bloց and will often com back later on. Ι want
to ncourage tһat you continuе youг geat writing, have
a nice morning!
Check out my blog :: Ƅeѕt payday loawns (paydayloanusaone.com)
Howdy! This is my first comment here so I just wanted to give a
quick shout out and say I genuinely enjoy reading
your blog posts. Can you suggest any other blogs/websites/forums that go over the same subjects?
Thank you so much!
my webpage – best delta 8 thc
I constantly emailed this weblog post page to all my contacts, because if
like to read it then my links will too.
my web blog: buy delta 8
Wow, this paragraph is nice, my younger sister is
analyzing these things, thus I am going to let know her.
My blog post buy cbd gummies
Hello there, just became alert to your blog through Google, and found that it is
really informative. I am going to watch out for brussels.
I will be grateful if you continue this in future.
Numerous people will be benefited from your writing. Cheers!
Feel free to surf to my homepage; where to buy delta 8
Hi, i think that i saw you visited my weblog so i came to “return the favor”.I’m
attempting to find things to enhance my website!I suppose its
ok to use some of your ideas!!
Also visit my blog … where to buy CBD
Why users still use to read news papers when in this technological globe the whole thing is accessible on web?
Here is my webpage … cbd
I’m extremely impressed with your writing skills and also with the layout on your weblog.
Is this a paid theme or did you modify it yourself?
Anyway keep up the nice quality writing, it is rare to see
a great blog like this one nowadays.
Here is my web-site: Area 52 Delta 8 THC
Hi, I do believe this is an excellent site. I stumbledupon it
😉 I may revisit once again since I book marked it. Money and freedom is the greatest way to change, may you be rich and continue to help other people.
Feel free to visit my site; Area 52 Delta 8 THC
I am really impressed along with your writing talents and
also with the layout for your blog. Is that this a paid topic or did you customize it your self?
Either way keep up the nice quality writing, it is rare to see a nice weblog like
this one today..
my page … delta 8 thc
Remarkable! Its in fact remarkable article, I have got much clear idea
concerning from this paragraph.
Here is my web site – delta 8 thc carts
Howdy! Would you mind if I share your blog with my myspace group?
There’s a lot of people that I think would really appreciate your content.
Please let me know. Thanks
Feel free to surf to my blog post … best delta 8 thc carts
This is a topic that’s near to my heart… Take care!
Exactly where are your contact details though?
Feel free to visit my blog post … delta 8 THC area 52
If some one wants expert view on the topic of blogging and site-building afterward i
recommend him/her to go to see this webpage, Keep up
the good job.
Also visit my web page: area 52 delta 8 THC products
Hurrah! In the end I got a webpage from where I be able to actually obtain helpful data regarding my study and knowledge.
tinder app , what is tinder site
www lovoo com anmelden lovoo profile http://lovooeinloggen.com/
free dating married women
sugar daddy dating uk free http://freedatingfreetst.com/
monkeyhookups adult dating
adult dating sites like tob http://freeadultdatingusus.com/
Hello there, I found your blog by means of Google at
the same time as looking for a similar topic, your website got here up, it appears great.
I have bookmarked it in my google bookmarks.
Hello there, just became alert to your weblog via Google, and located that it’s truly informative.
I’m going to be careful for brussels. I will be grateful
if you happen to continue this in future. Lots of folks can be benefited from your writing.
Cheers!
Also visit my page … situs daftar judi slot online
Wonderful items from you, man. I’ve take into accout your stuff previous to and you’re
simply too excellent. I actually like what you’ve acquired right here, certainly like what
you’re stating and the way in which in which
you say it. You make it entertaining and you continue to care for to
keep it wise. I cant wait to read much more from you.
That is really a terrific web site.
My page … Best Delta 8 THC Gummies
Hmm it seems like your website ate my first comment
(it was super long) so I guess I’ll just sum it up what I submitted and say, I’m thoroughly enjoying
your blog. I too am an aspiring blog writer but I’m still new to
everything. Do you have any tips and hints for
rookie blog writers? I’d definitely appreciate it.
Stop by my web-site … delta 8 gummies
This is really attention-grabbing, You’re an excessively professional blogger.
I have joined your rss feed and look forward to seeking extra of your great post.
Also, I’ve shared your site in my social networks
my website delta 8 gummies
Really needed to emphasize I’m just lucky I came in your site! https://datingonlinecome.com/
You’ve one of the best sites. https://datingsitesfirst.com/
Way cool! Some very valid points! I appreciate you penning this post plus the rest of the site is really good.
Take a look at my web site; buy Instagram followers
Thanks , I have just been looking for information approximately this subject for a long time and
yours is the greatest I’ve came upon till now. However, what in regards
to the bottom line? Are you sure in regards to the source?
Here is my homepage: Instagram followers
Hi there i am kavin, its my first occasion to commenting anywhere, when i
read this piece of writing i thought i could also create comment due to
this brilliant article.
Check out my page buy Instagram likes
Hey There. I found your blog using msn. This is a very well written article.
I’ll be sure to bookmark it and come back to read more of your useful information. Thanks for the post.
I will certainly comeback.
Stop by my web-site :: delta 8 THC
Hi, I do believe this is an excellent site. I stumbledupon it 😉 I
am going to return yet again since I book-marked it.
Money and freedom is the greatest way to change, may you be rich and continue to guide
others.
Here is my web site – delta 8 THC gummies
Especially instructive….looking ahead to coming back again. https://onlinedatinglook.com/
I love this website – its so usefull and helpfull. https://onlinedatingtwo.com/
Simply want to state Now i’m glad I stumbled upon your site. https://datingsitesover.com/
You’ve gotten good thing here. https://ketodietplanus.com/
Thanks extremely handy. Will share website with my good friends. http://ketodietione.com/
I’m not sure exactly why but this weblog is loading extremely slow for
me. Is anyone else having this issue or is it a problem on my end?
I’ll check back later on and see if the problem still exists.
my blog post: best THC gummies
You’ve got the best web pages. https://ketorecipesnew.com/
Hi there, just became aware of your blog through Google,
and found that it is really informative. I am gonna watch out for brussels.
I will appreciate if you continue this in future.
Many people will be benefited from your writing.
Cheers!
Feel free to surf to my blog … THC Gummies (https://www.kitsapdailynews.com/marketplace/best-thc-gummies-top-3-marijuana-edibles-on-the-rise-in-2021)
It’s hard to find knowledgeable people about this subject, however, you
sound like you know what you’re talking about! Thanks
Here is my site: where to find weed
you are actually a just right webmaster.
The site loading pace is incredible. It seems that you’re doing any distinctive trick.
In addition, The contents are masterwork.
you’ve done a great process on this topic!
Feel free to surf to my site weed dealer
Have you ever thought about creating an e-book or guest
authoring on other websites? I have a blog based upon on the same subjects you discuss and would really
like to have you share some stories/information. I
know my audience would value your work. If you’re even remotely interested, feel free to
send me an email.
Here is my webpage how to buy weed online
Hi! I could have sworn I’ve been to this website before but after reading through some of the post I realized it’s new to me.
Anyways, I’m definitely glad I found it and I’ll be book-marking and checking
back frequently!
Stop by my homepage; where to buy weed
It’s actually a cool and useful piece of information. I am glad that you just shared this useful information with us.
Please keep us informed like this. Thanks for sharing.
Take a look at my web page: buy weed online
Nice blog here! Also your web site loads up very fast!
What host are you using? Can I get your affiliate link to
your host? I wish my website loaded up as quickly as yours lol
My blog post buy tiktok followers (https://www.usmagazine.com)
Howdy! I’m at work surfing around your blog from my new iphone 3gs!
Just wanted to say I love reading your blog and look forward to all
your posts! Keep up the excellent work!
my blog post … buy weed
Paragraph writing is also a fun, if you be acquainted with afterward you can write if not it is complicated to write.
Also visit my blog post … buy Instagram followers (radaronline.com)
Just wish to say your article is as surprising.
The clearness in your post is just great and i could assume you’re an expert
on this subject. Well with your permission let me to grab your RSS feed
to keep up to date with forthcoming post. Thanks a million and please keep up the gratifying work.
Also visit my web blog everyday advanced hemp oil review
Pretty section of content. I just stumbled upon your web site and in accession capital to assert
that I acquire in fact enjoyed account your blog posts.
Anyway I will be subscribing to your augment and even I achievement you access
consistently quickly.
Have a look at my web-site … pain meds for animals
I do not even understand how I stopped up right
here, but I believed this put up was good.
I do not recognize who you are but definitely you are going to a well-known blogger if you
happen to aren’t already. Cheers!
Here is my blog best kratom
Дом Гуччи смотреть онлайн фильм
мультфильм лука хорошего качества на русском
смотри щенячий патруль мультфильм хорошем качестве
мулан смотреть онлайн в хорошем качестве
в хорошем качестве смотреть
Медиатор 6 серия
Новенький 2 сезон 1 серия
чики 2 сезон
сайты
29840 268761 https://clck.ru/XEMJK
на сайте
150
После глава 3
Клятва лiкаря
Воспоминание
Злое
Небесная команда
Дом на другой стороне
Кэндимен
ДЮНА
Соври мне правду
11083
7785
8871
Свингеры 2021
Форсаж 9 смотреть онлайн в хорошем качестве
Бестселлер 2021
1247
смотреть фильм
где фильм
смотреть фильм
Simply wish to say your article is as astounding. The clearness
for your publish is simply nice and i could assume you’re a professional in this subject.
Fine with your permission allow me to snatch your RSS feed to
keep updated with forthcoming post. Thank you a million and please keep up the enjoyable work.
Here is my webpage … best cbd capsules for pain,
Its like you read my mind! You seem to know so much about
this, like you wrote the book in it or something.
I think that you can do with a few pics to drive the message home a
bit, but instead of that, this is fantastic blog. A fantastic read.
I will definitely be back.
Look into my web site; bellevue reporter
I love what you guys are up too. This kind of clever work and reporting!
Keep up the great works guys I’ve included you guys to our blogroll.
Stop by my web blog – Delta 8 Vape Cartridge
Психолог Багдасоров
Пацанки 6 сезон
Фильм Дюна 2021 Dune смотреть онлайн
57843 113158 https://t.me/psy_9000
Метод Берта Хеллингера. Системно-феноменологический подход Метод расстановок.
Системно-феноменологическая психотерапия.
Новые семейные расстановки.
Глубинные системные расстановки.
Новые семейные расстановки.
Ситников
skinbaron, github американская история ужасов актеры adobe, adobe
,, tubemate американская история ужасов дата выхода postbank online banking,
n26
Hi there! I could have sworn I’ve been to this website before but after going through a few of the posts I realized it’s new
to me. Anyways, I’m definitely happy I came across it and I’ll be book-marking
it and checking back regularly!
Feel free to surf to my page :: sun state hemp cbd gummies legal
Смотреть кино, сериалы, мультфильмы все сезоны и серии подряд Игра в кальмара 1 серия смотреть онлайн лучшие новинки кино 2021
года всегда тут
Пацанки 6 сезон 5 серия
цитаты философов о жизни
https://bit.ly/Vichni-Vichni-Film-Vichni-dyvytys-onlayn
https://bit.ly/Vichni-2021-dyvytys-onlayn
https://bit.ly/3k7aaip
Many thanks, this site is very handy. https://freegaychatnew.com/
Всі фільми новинки 2020 року онлайн українською в хорошій якості фільми українською мовою
4359
Дивитися популярні фільми 2021-2021 року Аркейн смотреть онлайн
Love the website– very user friendly and great deals
to see! https://sexygamess.com/
Фільми та серiали 2020 українською мовою в HD якості 4521
Не пропустіть кращі новинки кіно
українською 2021 року 3495
Surprisingly user friendly website. Enormous info offered on couple of gos to. https://ketogendiets.com/
Найкращі українські фільми 2021 року 6085
You have among the best internet sites. https://sex4games.com/
Wow because this is excellent work! Congrats and keep it up. https://sexgamesx.net/
Your material is quite interesting. https://ketogendiet.net/