Judgment_paragraph 31 · Olicom A/S v Skatteministeriet (C-142/06)

31Thirdly, although it is true that, at the time of the facts at issue in the main proceedings, the explanatory notes to the Harmonised System of the World Customs Organisation relating to heading No 8517 expressly included modulator-demodulator apparatus amongst telecommunication apparatus for carrier-current line systems or for digital line systems, the fact remains that, according to established case-law, those explanatory notes are an important aid to the interpretation of the scope of the various tariff headings but do not have legally binding force. The content of those notes must therefore be compatible with the provisions of the CN and may not alter the scope of those provisions (see, inter alia, Intermodal Transports, paragraph 48; Case C-445/04 Rossehl Erzkontor [2005] ECR I-10721, paragraph 20; and Case C-500/04 Proxxon [2006] ECR I-1545, paragraph 22).

Olicom A/S v Skatteministeriet (C-142/06)

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