Request for a preliminary ruling from the Finanzgericht Hamburg in the case Douane Advies Bureau Rietveld.

Is the concept of ‘reagent', as used in the phrase ‘diagnostic or laboratory reagents' in tariff heading 3822 of the CN, to be interpreted as meaning a substance which by means of its chemical transformation as a result of a chemical reaction on or with a substance under investigation is used to indicate a state or property of the latter substance?



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Douane

H&I: Previews


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