Request for a preliminary ruling from the Finanzgericht München in the case MIS.

Does classification under subheading 6211 33 10 00 0 ‘Industrial and occupational clothing' of the Combined Nomenclature depend solely on external appearance or intended use, or does General Rule 3(b) require that consideration be given to those components of the goods which give them their essential character?


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Douane

H&I: Previews


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