Kawasaki Motors Europe NV v Inspector van Belastingdienst / Douane,: ECJ 22 Sep 2016

ECJ (Judgment) Preliminary reference – Assessment of validity – Regulation (EC) No 1051/2009 – Common Customs Tariff – Tariff classification – Combined Nomenclature – Position 8701 – Tractors – Subheadings 8701 90 11 to 8701 90 39? agricultural and forestry tractors tractors (excluding garden tractors), wheeled, new – all-terrain vehicles with four wheels light designed to be used as tractors

ECLI:EU:C:2016:716, [2016] EUECJ C-91/15
Bailii
European

Customs and Excise

Updated: 23 January 2022; Ref: scu.569511