A negative trend can be observed for international trade operators consisting in increasing additional charges in connection with licence payments (royalties), “agency” VAT and intra-group services.
Customs authorities focus particularly on formal analysis of licence contract (agreement) provisions rather than the actual transaction circumstances.
Elaboration of changes to licence contracts (agreements) in order to minimise risks
Preparation of responses to requests from customs authorities, full / partial support during customs audits
Preparation of a legal reasoning for the legality of not including licence and intra-group payments, “agency” VAT
Pre-trial and (or) court appeal against customs authority decisions on additional charges