Kawasaki Motors Europe NV v Inspecteur van de Belasingdienst/Douane

European Union – Customs and excise. The Court of Justice of the European Union gave a preliminary ruling, deciding that, para 2 of the annex to Commission Regulation (EC) No 1051/2009 was invalid in so far as it classified the vehicle described in that paragraph under sub-heading 8107 90 90 of the Combined Nomenclature, as set out in Annex 1 to Council Regulation (EC) No 2658/87, as amended, and not under one of sub-headings 8701 90 11 to 8701 90 39 of that Combined Nomenclature, which corresponded to the engine power of that vehicle.

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