Judgment_paragraph 23 · Proxxon GmbH v Oberfinanzdirektion Köln (C-500/04)

23When the Court is requested to give a preliminary ruling on a matter of tariff classification, its task is to provide the national court with guidance on the criteria which will enable the latter to classify the products at issue correctly in the CN, rather than to effect that classification itself, a fortiori since the Court does not necessarily have available to it all the information which is essential in that regard. In any event the national court is in a better position to do so (Joined Cases C-260/00 to C-263/00 Lohman and Medi Bayreuth [2002] ECR I-10045, paragraph 26).

Proxxon GmbH v Oberfinanzdirektion Köln (C-500/04)

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