Judgment of the Court of Justice in the case SAKSA.

The Combined Nomenclature contained 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, must be interpreted as meaning that a mineral oil, such as that at issue in the main proceedings, may not, on account of its distillation characteristics, be classified as gas oil under subheading 2710 19 43 of that nomenclature, even when that oil meets the requirements referred to in harmonised standard EN 590:2013, in the version of the month of September 2013, relating to gas oil for arctic or severe winter climates. 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Douane

H&I: Previews


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