H&I 2024/15
PR PET. Combined Nomenclature. Classification of cat scratching posts. Court of Justice
CJ 22-06-2023, C-24/22 (Uitspraak), m.nt. Yassine El Bojaddaini (PR PET)
- Instantie
Court of Justice of the European Union
- Datum
22 juni 2023
- Zaaknummer
C-24/22
- Noot
Yassine El Bojaddaini
- Roepnaam
PR PET
- JCDI
JCDI:ADS939467:1
- Vakgebied(en)
Europees belastingrecht / Belastingen EU
Douane (V)
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 22‑06‑2023
- Wetingang
Council Regulation 2658/87 Article Annex I
Essentie
Judgment of the Court of Justice in the case PR PET on the classification of cat scratching posts.
Samenvatting
The case involved PR Pet BV, a pet supplies company, challenging the customs classification of cat scratching posts in the Netherlands. The dispute centered on whether these items should be classified under a specific tariff code in the Combined Nomenclature (CN) of the EU.
PR Pet BV contested the classification of cat scratching posts as ‘other made up textile articles’ under GN code 6307 90 98. Pet BV's argument focused on the multifaceted nature of these products, made from ... Verder lezen? Log in om dit document te bekijken.