Disparidad de interpretaciones al clasificar una mercancía en una partida de la Nomenclatura Combinada y su trascendencia tributariaSentencia del Tribunal de Justicia de 16 de noviembre de 2023: Asunto C‐366/22: Viterra Hungary Kft

  1. David García Guerrero 1
  1. 1 Universidad Nacional de Educación a Distancia
    info

    Universidad Nacional de Educación a Distancia

    Madrid, España

    ROR https://ror.org/02msb5n36

Journal:
La Ley Unión Europea

ISSN: 2255-551X

Year of publication: 2024

Issue Title: El mantenimiento de los derechos de los trabajadores en el traspaso de notarías

Issue: 122

Type: Article

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More publications in: La Ley Unión Europea

Abstract

This study analyses the importance of the correct tariff classification of goods intended to be imported into the customs territory of the European Union. This is a complex matter that gives rise to preliminary rulings by the judicial bodies of the Member States to be resolved by the Court of Justice of the European Union. An example of this is the Judgment of the Court of Justice of 16 November 2023: Case C‐ 366/22, which shows that the same goods may be classified under different headings of the Combined Nomenclature, leading to different taxation for the purposes of customs duties and Value Added Tax.

Data source: Dialnet