Request for a preliminary ruling from the Finanzgericht Hamburg in the case Sysmex Europe.

Should a product have been classified, in 2005, under heading 3212 of the Combined Nomenclature as a dye or colouring matter where it is composed of solvents and of a polymethine substance which can have a certain colouring effect – which, on textiles at least, is not permanent – but which, in the case of the product to be classified, serves to obtain information on particles (white blood cells) contained in a test solution (pre-treated blood) by means of a process in which, through the deposition of ions in defined components of the particles (nucleic acids), the substance forms molecular structures which, when exposed to laser light on a certain wavelength, become fluorochromatic for a limited period and this state and its extent are measured with the aid of a special photoelectric cell?



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Douane

H&I: Previews


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