H&I 2025/309
CS STEEL. Objective justification for difference in treatment on determination origin of cold processing tubes and pipes. Customs and Excise. Court of Justice
CJ 02-10-2025, C-86/24 (Uitspraak), m.nt. Piet Jan de Jonge (CS STEEL)
- Instantie
Court of Justice of the European Union
- Datum
2 oktober 2025
- Magistraten
S. Rodin, N. Piçarra, N. Fenger
- Zaaknummer
C-86/24
- Conclusie
A-G R. Norkus
- Noot
Piet Jan de Jonge
- Roepnaam
CS STEEL
- JCDI
JCDI:BSD32586:1
- Vakgebied(en)
Europees belastingrecht / Belastingen EU
Douane (V)
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 02‑10‑2025
Beroepschrift, Court of Justice of the European Union, 02‑02‑2024
- Wetingang
Commission Regulation (EU) 2015/2446 Article Annex 22-01 paragraph 7304 41
Essentie
Judgment of the Court of Justice in the case CS STEEL. The examination of the question referred for a preliminary ruling has disclosed no factor of such a kind as to affect the validity of the primary rule applicable to goods under subheading 7304 41 of the Harmonised Commodity Description and Coding System, provided for in Annex 22-01 to Commission Delegated Regulation (EU) 2015/2446. The rule establishes a valid distinction between subheading 7304 41 and subheading 7304 11. Cold processing of pipes under subheading 7304 11, which changes them to fall under subheading 7304 41, does not suffice to change their origin because the ... Verder lezen? Log in om dit document te bekijken.