Judgment of the Court of Justice in the case Lemnis Lighting.

The Combined Nomenclature in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Commission Regulation (EC) No 1214/2007 of 20 September 2007, must be interpreted as meaning that goods such as the LED bulbs at issue in the main proceedings fall, subject to the referring court's assessment of all the facts before it, under heading 8543 of that nomenclature.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Douane

H&I: Previews


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