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European Union
B AG v Finanzamt A (C-515/20)
Legal context
European Union law
The CN
10

B AG v Finanzamt A (C-515/20)

Judgment of 3 Feb 2022law://eu/cjeu/2020/c-515-20/para_10@2026-11-11

10The Combined Nomenclature (‘the CN’) is set out in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 1987 L 256, p. 1), as amended by Commission Implementing Regulation (EU) No 1101/2014 of 16 October 2014 (OJ 2014 L 312, p. 1).

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Sixth Chamber
Case: C-515/20 · ECLI:EU:C:2022:73
Decided: 3 Feb 2022
Procedure: Preliminary reference · referred by the Bundesfinanzhof (Federal Finance Court, Germany)
Applicant: B AG
Defendant: Finanzamt A
Rapporteur: J.‑C. Bonichot
Advocate General: E. Tanchev
Bench: 3 judges
L. Bay Larsen, N. Jääskinen, J.‑C. Bonichot
Language: German
Official: CURIA · EUR-Lex 62020CJ0515

Topics

Value added tax

History · 1 version

3 Feb 2022Reading

Connections

Interprets 1: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Cited by 3: Chaudfontaine Loisirs SA v État belge (SPF Finances) (C-73/23); Casino de Spa SA and Others v État belge (SPF Finances) (C-741/22); X and Others v Inspecteur van de Belastingdienst Utrecht and Others (C-639/22)
Cites 9: Inter-Environnement Wallonie ASBL and Bond Beter Leefmilieu Vlaanderen ASBL v Conseil des ministres (C-411/17); Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff; Commission Implementing Regulation (EU) No 1101/2014 of 16 October 2014 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff; Phantasialand v Finanzamt Brühl (C-406/20); XY (C-18/20); JE v KF (C-249/19); Belgisch Syndicaat van Chiropraxie and Others v Ministerraad (C-597/17); J.K. v Dyrektor Izby Administracji Skarbowej w Katowicach (C-703/19)