Court of Justice 15 January 2004, C-396/02 (DFDS BV v Inspecteur der Belastingdienst - Douanedistrict Rotterdam.)

Opinion of the Advocate-General Opinion of the Advocate-General I – Preliminary observations 1. This case concerns the classification for customs purposes of vehicles which are designed for off-highway use and intended for the transport and dumping of materials, and, in particular, are equipped for that purpose with an intricate, versatile and precise tipping function. II – Legal framework 2.