Court of Justice 12 April 2005, C-495/03 (Intermodal Transports BV v Staatssecretaris van Financiën.)

Opinion of the Advocate-General Opinion of the Advocate-General Table of contents I – Introduction II – Legal Framework A – Classification in the Combined Nomenclature B – Binding tariff information 1. The Customs Code 2. The implementing regulation III – Facts and procedure IV – Answers to the questions referred A – The first question 1. Summary of the submissions of the interested parties 2.