CELEX: 62017CN0445
Language: en
Date: 2017-07-24 00:00:00
Title: Case C-445/17: Request for a preliminary ruling from the Commissione Tributaria Regionale del Lazio (Italy) lodged on 24 July 2017 — Agenzia delle Dogane e dei Monopoli v Pilato SpA

16.10.2017   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 347/11
            
         Request for a preliminary ruling from the Commissione Tributaria Regionale del Lazio (Italy) lodged on 24 July 2017 — Agenzia delle Dogane e dei Monopoli v Pilato SpA
   (Case C-445/17)
   (2017/C 347/12)
   Language of the case: Italian
   
      Referring court
   
   Commissione Tributaria Regionale del Lazio
   
      Parties to the main proceedings
   
   
      Applicant: Agenzia delle Dogane e dei Monopoli
   
      Defendant: Pilato SpA
   
      Question referred
   
   Has CN heading 8704 of the Combined Nomenclature to be interpreted to the effect that it must include hearses? If the answer to the first question is in the negative, are hearses to be classified under CN heading 8705 or CN heading 8703?