Pārtikas drošības, dzīvnieku veselības un vides zinātniskais institūts 'BIOR' v Valsts ieņēmumu dienests (C-344/23)

Judgment of 5 Sept 2024

law://eu/cjeu/2023/c-344-23/para_66@2026-11-14

66Moreover, the Court has repeatedly held that, although the Explanatory Notes to the HS and to the CN do not have binding force, they are an important means of ensuring the uniform application of the Common Customs Tariff and, as such, may be regarded as useful aids to its interpretation (judgment of 27 April 2023, X and Inspecteur van de Belastingdienst Douane, C‑107/22, EU:C:2023:346, paragraph 19 and the case-law cited).

Pārtikas drošības, dzīvnieku veselības un vides zinātniskais institūts 'BIOR' v Valsts ieņēmumu dienests (C-344/23)

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