Request for a preliminary ruling from the Bundesfinanzhof in the case Duval.

In the absence of an abstract definition of what constitutes a thermometer as referred to in CN heading 9025, should CN heading 9025 (‘thermometers') be taken, exceptionally, to comprise only the devices listed in the Explanatory Notes to the Harmonised Commodity Description and Coding System concerning CN heading 9025, Section B (thermometers and pyrometers, recording or not — Nos 08.0 to 28.0)?



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Douane

H&I: Previews


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