CJEU: Technology developed in the EU should be included in the customs value of goods imported into EU customs territory

Tuesday, 15 September 2020 / Published in Customs, International Trade
On September 10, 2020, the Court of Justice of the European Union has ruled judgment in case C-509/19 (BMW against German Customs Office) by means of which it considers that, to determine the customs value of an imported goods, the economic value of a software developed in the European Union (EU) and free of charge from the buyer (importer) to the seller (exporter) established in a third country, must be added to the transaction value.

VAT Compliance: Amendment of Spanish Forms 303, 322 and 353

Friday, 11 September 2020 / Published in Customs, VAT
Last September 4th, the Spanish Tax Authorities published the draft to amend the Spanish VAT Returns Form 303 (adopted by Spanish Order EHA/3786/2008 of December 29th), Form 322 and 353 (adopted by Spanish Order EHA/3434/2007 of November 23rd).