The Resource Friday the 13th or, how to classify 'parts and accessories' in the European Union

Friday the 13th or, how to classify 'parts and accessories' in the European Union

Label
Friday the 13th or, how to classify 'parts and accessories' in the European Union
Title
Friday the 13th or, how to classify 'parts and accessories' in the European Union
Creator
Subject
Language
eng
Summary
The Harmonized System was adopted in the European Union (EU) via Council Regulation (EEC) No 2658/87 of 23 July 1987, Appendix 1 and known as Combined Nomenclature. (CN). Classifying goods in the CN is often anything but straightforward. Despite general rules for interpretation, the classification of goods is frequently disputed. A substantial number of the judgments rendered by the Court of Justice of the European Union (ECJ) relate to disputes about CN classification. The classification of parts and accessories has taken an unexpected turn on the basis of recent ECJ case law. As a result, many businesses have had to make changes in their databases for the import and export of goods
Citation source
In: Global trade and customs journal. - Alphen aan den Rijn. - Vol. 9 (2014), no. 6 ; p. 280-282
http://library.link/vocab/creatorName
Kanters, L
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • customs law
  • Combined Nomenclature
  • ECJ case law
  • harmonization of tax
Label
Friday the 13th or, how to classify 'parts and accessories' in the European Union
Instantiates
Publication
Label
Friday the 13th or, how to classify 'parts and accessories' in the European Union
Publication

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      52.37366609999999 4.9336932
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