Customs Duties, Products Manufactured under Licensed Models or Trademarks, Transaction Value, License Rights, Inclusion, Court of Cassation, V Sec. Tributary, Judgment n. 8473 of 06/04/2018

With regard to customs duties, the value of the transaction, in the case of products manufactured on the basis of models or by means of trademarks subject to a license contract, must be added to the value of the relative rights, pursuant to art. 32 EEC Reg. Council n. 2913 of 1992, as implemented by the articles 157, 159 and 160 EEC Reg. Commission no. 2454 of 1993, if the owner of the intangible rights has control over the choice of the producer and his activity and is the recipient of the fees for these rights.

Source Supreme Court of Cassation