The Court of Justice has given a judgment in the case HARK.

The Combined Nomenclature in Annex I to Council Regulation (EEC) No 2658/87 must be interpreted as meaning that a stove pipe set, such as that at issue in the main proceedings, which comprises a right-angled tubular elbow component in steel with an external diameter of 154 mm and external dimensions of 495 mm x 595 mm, which is covered in heat-resistant paint and has a closing flap to allow internal cleaning, a chimney connection and an appropriate surround, must be classified under CN heading 7321 as a part, in steel, of a stove.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Douane

H&I: Previews


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