I criteri di daziabilità delle royalties tra soft law e principi giurisprudenziali

In the last decades, there has been a strong increase in the delocalisation of companies which, more and more often, strategically decide to segment their production on a global scale, following the cost savings logic and the pursuit of profit. In particular, it is common that the owner of a trademark or of other intellectual property rights sell the use of the right to a third person without manage directly its marketing. In this case, it is difficult to determinate the customs value, because it should be established whether the royalties paid for the sale of the intangibles must be subject to the customs duty. In the absence of a clear European regulation, it is necessary to examine the solutions proposed in practice each time. In this paper, it will try to collect, without claiming to be exhaustive, the opinions elaborated by international and European Organizations, the clarifications formulated by domestic Authorities and the most important judgments of Italian courts on the subject, in order to propose a sort of catalogue of the conditions to include royalties in the customs value.