Kubota (UK) Ltd and another company v Revenue and Customs Commissioners

European Union – Customs and excise. Commission Implementing Regulation (EU) 2015/221 had correctly classified certain motor vehicles for the transport of goods imported by the taxpayer companies into the EU under subheading 8704 21 91 of the Combined Nomenclature in annex I to Council Regulation No (EEC) No 2658/87, as amended by Commission Implementing Regulation (EU) No 927/2012. The Court of Justice of the European Union so held in a preliminary ruling in proceedings between those companies and the Revenue and Customs Commissioners (UK) concerning the tariff classification of those vehicles.

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