Prysmian Cabluri şi Sisteme SA v Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Craiova – Direcţia Regională Vamală Craiova and Others (C-168/23)

Judgment of 27 Jun 2024

law://eu/cjeu/2023/c-168-23/para_29@2026-11-14

29In addition, in accordance with Rule 1 of the General Rules for the interpretation of the CN, the classification of goods is to be determined according to the terms of the headings and any relative section or chapter notes to that nomenclature. Since the dispute in the main proceedings concerns the tariff classification of the goods concerned under subheadings 85447000 or 90011090 of that nomenclature, that classification must, under Rule 6 of those General Rules, be determined according to the terms of those subheadings, and the corresponding section and chapter notes may also be taken into consideration, unless the context otherwise requires.

Prysmian Cabluri şi Sisteme SA v Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Craiova – Direcţia Regională Vamală Craiova and Others (C-168/23)

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