Reference for a preliminary ruling from First-tier Tribunal in the case Kubota and EP Barrus.

Is Commission Implementing Regulation (EU) 2015/221 concerning the classification of certain goods in the Combined Nomenclature invalid in so far as it classifies the vehicles specified in the Regulation under CN Code 8704 21 91, rather than CN Code 8704 10? 

In particular, is Commission Implementing Regulation (EU) 2015/221 concerning the classification of certain goods in the Combined Nomenclature invalid in so far as it: unduly restricts the scope of subheading 8704-10; takes into account  impermissible factors; is internally inconsistent; does not take proper account of the Explanatory Notes, CN headings  and GIRs; and/or fails to take account of the relevant requirements identified by case law of the Court of Justice of the European Union in relation to CN heading 8704 10? 
 

C-545/16

 

 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Douane

H&I: Previews

5

Gerelateerde artikelen