ECJ Subheading 60.04 B IV b 2 bb of the Common Customs Tariff, in the version resulting from Regulation No 3400/84 amending Regulation No 950/68 on the Common Customs Tariff, must be construed as covering under garments which, by reason of their objective characteristics, are intended to be worn exclusively or essentially in bed. It is for the national court to determine, in the light of the cut of the garments, their composition and presentation, and developments in fashion within the Member State concerned, whether those garments do have such objective characteristics or whether, on the contrary, they may be worn equally in bed and elsewhere.
Advocate General Jacobs referred to the emergence of a body of case law developed by the CJEU to which national courts and tribunals can resort in resolving new questions of Community law: ‘Experience has shown that that case law now provides sufficient guidance to enable national courts and tribunals – and in particular specialised courts and tribunals – to decide many cases for themselves without the need for a reference . .’
Judges:
M. Wathelet R P
Citations:
C-338/95, [1997] EUECJ C-338/95, [1997] ECR I-6495
Links:
Jurisdiction:
European
Cited by:
Cited – Sony 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 . .
Cited – HM Revenue and Customs v Epson Telford Ltd ChD 4-May-2007
The parties disputed whether inkjet printer cartridges were to be classsified on import as parts of printers, and free of duty, or as ink and subject to duty.
Held: ‘I can see no reason why the advances in design and technology incorporated . .
Cited – HS2 Action Alliance Ltd, Regina (on The Application of) v The Secretary of State for Transport and Another SC 22-Jan-2014
The government planned to promote a large scale rail development (HS2), announcing this in a command paper. The main issues, in summary, were, first, whether it should have been preceded by strategic environmental assessment, under the relevant . .
Lists of cited by and citing cases may be incomplete.
Customs and Excise
Updated: 03 June 2022; Ref: scu.161708