Request for a preliminary ruling from the Hoge Raad der Nederlanden in the case Lemnis Lighting. Are headings 8539, 8541, 8543, 8548 and 9405 of the CN to be interpreted as meaning that products such as LED bulbs, which consist of light-emitting diodes and other electrical components, as well as a glass covering and an Edison screw base, and which serve to provide illumination after being fitted into a lighting fitting, must be classified under one of those headings? If so, under which of those headings are those products to be classified? If not, under which other heading must classification then be made?



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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