Court of Justice 20 December 2017, Case C-529/16: Judgment of the Court (First Chamber) of 20 December 2017 (request for a preliminary ruling from the Finanzgericht München — Germany) — Hamamatsu Photonics Deutschland GmbH v Hauptzollamt München (Reference for a preliminary ruling — Common Customs Tariff — Customs Code — Article 29 — Determination of the customs value — Cross-border transactions between related companies — Advance transfer pricing arrangement — Agreed transfer price composed of an amount initially invoiced and a flat-rate adjustment made after the end of the accounting period)

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