H&I 2026/259
FF Skagen. Objective condition of fish determines customs classification. Court of Justice
CJ 10-09-2026, C-406/25 (Uitspraak), m.nt. Giorgio Emanuele Degani (FF Skagen)
- Instantie
Court of Justice of the European Union
- Datum
10 september 2026
- Magistraten
M. Condinanzi, N. Jääskinen, A. Kornezov
- Zaaknummer
C-406/25
- Conclusie
A-G A. Biondi
- Noot
Giorgio Emanuele Degani
- Roepnaam
FF Skagen
- JCDI
JCDI:BSD126626:1
- Vakgebied(en)
Europees belastingrecht / Belastingen EU
Douane (V)
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 10‑09‑2026
- Wetingang
Council Regulation (EEC) 2658/87 Article Annex I paragraph post 0511
Essentie
Judgment of the Court of Justice in the case FF Skagen. The Combined Nomenclature set out in Annex I to Council Regulation (EEC) No 2658/87 must be interpreted as meaning that CN heading 0511, entitled 'Products of animal origin, not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption', covers:
● whole fish that have been stored on board fishing vessels for an extended period with the addition of acetic acid or another acid, at variable temperatures that may exceed the limits laid down by EU food-hygiene legislation, that contain varying levels ... Verder lezen? Log in om dit document te bekijken.