Judgment of the Court of Justice in the case LEK.
On those grounds, the Court (Sixth Chamber) hereby rules: 
1. Heading 3004 of the Combined Nomenclature must be interpreted as meaning that goods which fall within the definition of ‘medicinal product', within the meaning of Directive 2001/83/EC of the European Parliament and of the Council of 6 November 2001 on the Community code relating to medicinal products for human use are not automatically required to be classified under that heading. 
2. The Combined Nomenclature of the Common Customs Tariff set out in Annex I to Council Regulation No 2658/87, as amended by Regulation No 1006/2011, must be interpreted as meaning that goods, such as those at issue in the main proceedings, which have beneficial effects on health and in which the essential component is an active ingredient that is found in food supplements classified under tariff heading 2106 of the CN, although they are presented by their manufacturer as medicinal products and are marketed and sold as such, fall under that heading. 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Douane

H&I: Previews


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