{"id":4964,"date":"2018-05-19T13:25:58","date_gmt":"2018-05-19T11:25:58","guid":{"rendered":"https:\/\/mazzalex.com\/?p=4964"},"modified":"2019-04-13T11:01:19","modified_gmt":"2019-04-13T09:01:19","slug":"customs-duties-products-manufactured-under-licensed-models-or-trademarks-transaction-value-license-rights-inclusion-court-of-cassation-v-sec-tributary-sentence-n-8473-of-06-04-2018","status":"publish","type":"post","link":"https:\/\/mazzalex.com\/en\/customs-duties-products-manufactured-under-licensed-models-or-trademarks-transaction-value-license-rights-inclusion-court-of-cassation-v-sec-tributary-sentence-n-8473-of-06-04-2018\/","title":{"rendered":"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"},"content":{"rendered":"<p>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.<\/p>\n<p>Source Supreme Court of Cassation<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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&#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[223],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>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 - Studio Legale Mazza<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mazzalex.com\/en\/customs-duties-products-manufactured-under-licensed-models-or-trademarks-transaction-value-license-rights-inclusion-court-of-cassation-v-sec-tributary-sentence-n-8473-of-06-04-2018\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"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 - Studio Legale Mazza\" \/>\n<meta property=\"og:description\" content=\"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...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mazzalex.com\/en\/customs-duties-products-manufactured-under-licensed-models-or-trademarks-transaction-value-license-rights-inclusion-court-of-cassation-v-sec-tributary-sentence-n-8473-of-06-04-2018\/\" \/>\n<meta property=\"og:site_name\" content=\"Studio Legale Mazza\" \/>\n<meta property=\"article:published_time\" content=\"2018-05-19T11:25:58+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-04-13T09:01:19+00:00\" \/>\n<meta name=\"author\" content=\"mazza\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@Mazzalexstudio\" \/>\n<meta name=\"twitter:site\" content=\"@Mazzalexstudio\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"mazza\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/mazzalex.com\/en\/customs-duties-products-manufactured-under-licensed-models-or-trademarks-transaction-value-license-rights-inclusion-court-of-cassation-v-sec-tributary-sentence-n-8473-of-06-04-2018\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/mazzalex.com\/en\/customs-duties-products-manufactured-under-licensed-models-or-trademarks-transaction-value-license-rights-inclusion-court-of-cassation-v-sec-tributary-sentence-n-8473-of-06-04-2018\/\"},\"author\":{\"name\":\"mazza\",\"@id\":\"http:\/\/mazzalex.internet-idee.net\/#\/schema\/person\/731fd74080aa9fce36c989512a0171c7\"},\"headline\":\"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\",\"datePublished\":\"2018-05-19T11:25:58+00:00\",\"dateModified\":\"2019-04-13T09:01:19+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/mazzalex.com\/en\/customs-duties-products-manufactured-under-licensed-models-or-trademarks-transaction-value-license-rights-inclusion-court-of-cassation-v-sec-tributary-sentence-n-8473-of-06-04-2018\/\"},\"wordCount\":116,\"publisher\":{\"@id\":\"http:\/\/mazzalex.internet-idee.net\/#organization\"},\"articleSection\":[\"News\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/mazzalex.com\/en\/customs-duties-products-manufactured-under-licensed-models-or-trademarks-transaction-value-license-rights-inclusion-court-of-cassation-v-sec-tributary-sentence-n-8473-of-06-04-2018\/\",\"url\":\"https:\/\/mazzalex.com\/en\/customs-duties-products-manufactured-under-licensed-models-or-trademarks-transaction-value-license-rights-inclusion-court-of-cassation-v-sec-tributary-sentence-n-8473-of-06-04-2018\/\",\"name\":\"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 - Studio Legale Mazza\",\"isPartOf\":{\"@id\":\"http:\/\/mazzalex.internet-idee.net\/#website\"},\"datePublished\":\"2018-05-19T11:25:58+00:00\",\"dateModified\":\"2019-04-13T09:01:19+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/mazzalex.com\/en\/customs-duties-products-manufactured-under-licensed-models-or-trademarks-transaction-value-license-rights-inclusion-court-of-cassation-v-sec-tributary-sentence-n-8473-of-06-04-2018\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/mazzalex.com\/en\/customs-duties-products-manufactured-under-licensed-models-or-trademarks-transaction-value-license-rights-inclusion-court-of-cassation-v-sec-tributary-sentence-n-8473-of-06-04-2018\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/mazzalex.com\/en\/customs-duties-products-manufactured-under-licensed-models-or-trademarks-transaction-value-license-rights-inclusion-court-of-cassation-v-sec-tributary-sentence-n-8473-of-06-04-2018\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/mazzalex.com\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"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\"}]},{\"@type\":\"WebSite\",\"@id\":\"http:\/\/mazzalex.internet-idee.net\/#website\",\"url\":\"http:\/\/mazzalex.internet-idee.net\/\",\"name\":\"Studio Legale Mazza\",\"description\":\"\",\"publisher\":{\"@id\":\"http:\/\/mazzalex.internet-idee.net\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"http:\/\/mazzalex.internet-idee.net\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"http:\/\/mazzalex.internet-idee.net\/#organization\",\"name\":\"Studio Legale Mazza\",\"url\":\"http:\/\/mazzalex.internet-idee.net\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"http:\/\/mazzalex.internet-idee.net\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/mazzalex.com\/wp-content\/uploads\/2017\/11\/logo.jpg\",\"contentUrl\":\"https:\/\/mazzalex.com\/wp-content\/uploads\/2017\/11\/logo.jpg\",\"width\":192,\"height\":193,\"caption\":\"Studio Legale Mazza\"},\"image\":{\"@id\":\"http:\/\/mazzalex.internet-idee.net\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/twitter.com\/Mazzalexstudio\",\"https:\/\/www.linkedin.com\/in\/avv-roberto-mazza-742145151\/\",\"https:\/\/www.youtube.com\/channel\/UCovWroTPUARTm1797nKwY8A\"]},{\"@type\":\"Person\",\"@id\":\"http:\/\/mazzalex.internet-idee.net\/#\/schema\/person\/731fd74080aa9fce36c989512a0171c7\",\"name\":\"mazza\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"http:\/\/mazzalex.internet-idee.net\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/23793ff27b35f644e9a7b927a702b798?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/23793ff27b35f644e9a7b927a702b798?s=96&d=mm&r=g\",\"caption\":\"mazza\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"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 - Studio Legale Mazza","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/mazzalex.com\/en\/customs-duties-products-manufactured-under-licensed-models-or-trademarks-transaction-value-license-rights-inclusion-court-of-cassation-v-sec-tributary-sentence-n-8473-of-06-04-2018\/","og_locale":"en_US","og_type":"article","og_title":"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 - Studio Legale Mazza","og_description":"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...","og_url":"https:\/\/mazzalex.com\/en\/customs-duties-products-manufactured-under-licensed-models-or-trademarks-transaction-value-license-rights-inclusion-court-of-cassation-v-sec-tributary-sentence-n-8473-of-06-04-2018\/","og_site_name":"Studio Legale Mazza","article_published_time":"2018-05-19T11:25:58+00:00","article_modified_time":"2019-04-13T09:01:19+00:00","author":"mazza","twitter_card":"summary_large_image","twitter_creator":"@Mazzalexstudio","twitter_site":"@Mazzalexstudio","twitter_misc":{"Written by":"mazza"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/mazzalex.com\/en\/customs-duties-products-manufactured-under-licensed-models-or-trademarks-transaction-value-license-rights-inclusion-court-of-cassation-v-sec-tributary-sentence-n-8473-of-06-04-2018\/#article","isPartOf":{"@id":"https:\/\/mazzalex.com\/en\/customs-duties-products-manufactured-under-licensed-models-or-trademarks-transaction-value-license-rights-inclusion-court-of-cassation-v-sec-tributary-sentence-n-8473-of-06-04-2018\/"},"author":{"name":"mazza","@id":"http:\/\/mazzalex.internet-idee.net\/#\/schema\/person\/731fd74080aa9fce36c989512a0171c7"},"headline":"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","datePublished":"2018-05-19T11:25:58+00:00","dateModified":"2019-04-13T09:01:19+00:00","mainEntityOfPage":{"@id":"https:\/\/mazzalex.com\/en\/customs-duties-products-manufactured-under-licensed-models-or-trademarks-transaction-value-license-rights-inclusion-court-of-cassation-v-sec-tributary-sentence-n-8473-of-06-04-2018\/"},"wordCount":116,"publisher":{"@id":"http:\/\/mazzalex.internet-idee.net\/#organization"},"articleSection":["News"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/mazzalex.com\/en\/customs-duties-products-manufactured-under-licensed-models-or-trademarks-transaction-value-license-rights-inclusion-court-of-cassation-v-sec-tributary-sentence-n-8473-of-06-04-2018\/","url":"https:\/\/mazzalex.com\/en\/customs-duties-products-manufactured-under-licensed-models-or-trademarks-transaction-value-license-rights-inclusion-court-of-cassation-v-sec-tributary-sentence-n-8473-of-06-04-2018\/","name":"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 - Studio Legale Mazza","isPartOf":{"@id":"http:\/\/mazzalex.internet-idee.net\/#website"},"datePublished":"2018-05-19T11:25:58+00:00","dateModified":"2019-04-13T09:01:19+00:00","breadcrumb":{"@id":"https:\/\/mazzalex.com\/en\/customs-duties-products-manufactured-under-licensed-models-or-trademarks-transaction-value-license-rights-inclusion-court-of-cassation-v-sec-tributary-sentence-n-8473-of-06-04-2018\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/mazzalex.com\/en\/customs-duties-products-manufactured-under-licensed-models-or-trademarks-transaction-value-license-rights-inclusion-court-of-cassation-v-sec-tributary-sentence-n-8473-of-06-04-2018\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/mazzalex.com\/en\/customs-duties-products-manufactured-under-licensed-models-or-trademarks-transaction-value-license-rights-inclusion-court-of-cassation-v-sec-tributary-sentence-n-8473-of-06-04-2018\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/mazzalex.com\/en\/"},{"@type":"ListItem","position":2,"name":"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"}]},{"@type":"WebSite","@id":"http:\/\/mazzalex.internet-idee.net\/#website","url":"http:\/\/mazzalex.internet-idee.net\/","name":"Studio Legale Mazza","description":"","publisher":{"@id":"http:\/\/mazzalex.internet-idee.net\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"http:\/\/mazzalex.internet-idee.net\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"Organization","@id":"http:\/\/mazzalex.internet-idee.net\/#organization","name":"Studio Legale Mazza","url":"http:\/\/mazzalex.internet-idee.net\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"http:\/\/mazzalex.internet-idee.net\/#\/schema\/logo\/image\/","url":"https:\/\/mazzalex.com\/wp-content\/uploads\/2017\/11\/logo.jpg","contentUrl":"https:\/\/mazzalex.com\/wp-content\/uploads\/2017\/11\/logo.jpg","width":192,"height":193,"caption":"Studio Legale Mazza"},"image":{"@id":"http:\/\/mazzalex.internet-idee.net\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/twitter.com\/Mazzalexstudio","https:\/\/www.linkedin.com\/in\/avv-roberto-mazza-742145151\/","https:\/\/www.youtube.com\/channel\/UCovWroTPUARTm1797nKwY8A"]},{"@type":"Person","@id":"http:\/\/mazzalex.internet-idee.net\/#\/schema\/person\/731fd74080aa9fce36c989512a0171c7","name":"mazza","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"http:\/\/mazzalex.internet-idee.net\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/23793ff27b35f644e9a7b927a702b798?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/23793ff27b35f644e9a7b927a702b798?s=96&d=mm&r=g","caption":"mazza"}}]}},"_links":{"self":[{"href":"https:\/\/mazzalex.com\/en\/wp-json\/wp\/v2\/posts\/4964"}],"collection":[{"href":"https:\/\/mazzalex.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mazzalex.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mazzalex.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/mazzalex.com\/en\/wp-json\/wp\/v2\/comments?post=4964"}],"version-history":[{"count":2,"href":"https:\/\/mazzalex.com\/en\/wp-json\/wp\/v2\/posts\/4964\/revisions"}],"predecessor-version":[{"id":5380,"href":"https:\/\/mazzalex.com\/en\/wp-json\/wp\/v2\/posts\/4964\/revisions\/5380"}],"wp:attachment":[{"href":"https:\/\/mazzalex.com\/en\/wp-json\/wp\/v2\/media?parent=4964"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mazzalex.com\/en\/wp-json\/wp\/v2\/categories?post=4964"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mazzalex.com\/en\/wp-json\/wp\/v2\/tags?post=4964"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}