H&I 2026/273
Prestige Rijwielen. Staggered imports of e-bike parts may be classified as complete bicycles. General Court
General Court 07-10-2026, T-529/25 (Uitspraak), m.nt. Giorgio Emanuele Degani (Prestige Rijwielen)
- Instantie
General Court
- Datum
7 oktober 2026
- Magistraten
M. Sampol Pucurull, T. Pynnä, J. Laitenberger, M. Stancu, W. Valasidis
- Zaaknummer
T-529/25
- Conclusie
A-G J. Martín y Pérez de Nanclares
- Noot
Giorgio Emanuele Degani
- Roepnaam
Prestige Rijwielen
- JCDI
JCDI:BSD129781:1
- Vakgebied(en)
Europees belastingrecht / Belastingen EU
Douane (V)
- Brondocumenten
Uitspraak, General Court, 07‑10‑2026
Conclusie, General Court, 10‑06‑2026
Beroepschrift, General Court, 18‑07‑2025
- Wetingang
Council Regulation (EEC) 2658/87 Article Annex I paragraph Rule 2(a)
Essentie
Judgment of the General Court in the case Prestige Rijwielen. Rule 2(a) of the General rules for the interpretation of the Combined Nomenclature set out in Annex I to Council Regulation (EEC) 2658/87, must be interpreted as meaning that parts of an electric bicycle which, following their release for free circulation, are intended to be assembled into an electric bicycle, which are invoiced by two different suppliers and transported in separate containers, which are declared for the purposes of their release for free circulation at the same customs office by the same declarant, in the name and on behalf ... Verder lezen? Log in om dit document te bekijken.