Judgment_paragraph 18 · BMW Bayerische Motorenwerke AG v Hauptzollamt München (C-509/19)

18It is therefore irrelevant, for the purposes of determining the customs value of the imported goods, that the product to which the value should be added is an intangible asset, such as software. It follows from the wording of that provision, which expressly refers to ‘goods’ or ‘services’, that its scope is not limited to tangible assets.

BMW Bayerische Motorenwerke AG v Hauptzollamt München (C-509/19)

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