Judgment_paragraph 39 · J.K. v Dyrektor Izby Administracji Skarbowej w Katowicach (C-703/19)

39In that regard, it should be noted that, under Article 98(3) of the VAT Directive, Member States may use the CN when applying reduced rates to categories which refer to supplies of goods, in order to establish the precise coverage the category concerned. However, it should be noted that use the CN is only one of several ways of establishing the precise coverage of the category concerned (see, to that effect, judgment of 9 November 2017, AZ, C‑499/16, EU:C:2017:846, paragraph 25).