The Court of Justice has given a judgment in the case Agroferm.
The Combined Nomenclature listed in Annex I to Council Regulation (EEC) No 2658/87, must be interpreted as meaning that a product composed of lysine sulphate and impurities resulting from the manufacturing process must be classified under heading 2309 as a preparation of a kind used in animal feeding. The principle of the protection of legitimate expectations must be interpreted as meaning that it does not preclude, in a situation such as that in the main proceedings, the national customs authorities from, first, seeking repayment of a wrongly paid amount of lysine sulphate production refunds that the producer has already received and, second, refusing to pay production refunds on that product which those authorities had given undertakings to that producer to pay. 
CJ No C-568/11, 20 June 2013

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Douane

H&I: Previews


Gerelateerde artikelen