Request for a preliminary ruling from the Finanzgericht Hamburg in the case Kreyenhop & Kluge.
1. Is Commission Implementing Regulation (EU) No 767/2014 of 11 July 2014 concerning the classification of certain goods in the Combined Nomenclature valid?
2. If the answer to the first question is in the negative: Is the European Commission's explanatory note to subheading 1902 3010 of the Combined Nomenclature, which was published on 4 March 2015, to be taken into consideration in the interpretation of subheading 1902 3010 of the CN in so far as frying is mentioned in that note as an example of an industrial drying process?




Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Douane

H&I: Previews


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