Judgment of the Court of Justice in the case Lutz.

The Combined Nomenclature in Annex I to Council Regulation (EEC) No 2658/87 must be interpreted as meaning that knickers characterised by reduced horizontal elasticity, but which do not contain inelastic elements incorporated into them, may be classified under subheading 6212 20 00 of the Combined Nomenclature if an examination establishes that they have substantially reduced horizontal elasticity in order to support the human body and create a slimming effect on the silhouette. 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Douane

H&I: Previews


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