Timmermans Transport and Logistics BV v Inspecteur der Belastingdienst – Douanedistrict Roosendaal and Hoogenboom Production Ltd v Inspecteur der Belastingdienst – Douanedistrict Rotterdam: ECJ 22 Jan 2004

Classification of goods for customs tariff purposes – Binding tariff information – Conditions for the revocation of an information.
Customs authorities which had issued binding tariff information were ‘not entitled to revoke that information at their discretion, where they altered their own interpretation of the applicable customs nomenclature.’
C-133/02, [2004] EUECJ C-133/02
Bailii
Cited by:
CitedSony Computer Entertainment Europe Ltd v Customs and Excise ChD 27-Jul-2005
The appellants had imported Playstation computer games. They appealed refusal of a rebate of 50 million euros paid in VAT before a reclassification of the equipment so as to make it exempt from VAT.
Held: ‘The effect of the annulment of a . .

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Updated: 11 January 2021; Ref: scu.192307