Judgment of the Court of Justice in the case Sonos Europe.

The Combined Nomenclature listed 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, in the version resulting, successively, from Commission Regulation (EC) No 1031/2008 of 19 September 2008 and Commission Regulation (EC) No 948/2009 of 30 September 2009, must be interpreted as meaning that a stand-alone device designed to retrieve, receive and stream digital audio files in the form of amplified sound, such as that at issue in the main proceedings, must, subject to the referring court's assessment of all of the facts which it has available to it, be classified under tariff heading 8519 of that nomenclature.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Douane

H&I: Previews


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