CELEX: 62019CN0192
Language: en
Date: 2019-02-27 00:00:00
Title: Case C-192/19: Request for a preliminary ruling from the Gerechtshof te Amsterdam (Netherlands) lodged on 27 February 2019 — Rensen Shipbuilding BV, other party: Inspecteur van de Belastingdienst/Douane

13.5.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 164/27
            
         
      Request for a preliminary ruling from the Gerechtshof te Amsterdam (Netherlands) lodged on 27 February 2019 — Rensen Shipbuilding BV, other party: Inspecteur van de Belastingdienst/Douane
      (Case C-192/19)
      (2019/C 164/29)
      Language of the case: Dutch
      
         Referring court
      
      Gerechtshof te Amsterdam
      
         Parties to the main proceedings
      
      
         Appellant: Rensen Shipbuilding BV
      
         Other party: Inspecteur van de Belastingdienst/Douane
      
         Question referred
      
      Additional note 1 to Chapter 89 of the Combined Nomenclature provides that (inter alia) the CN subheadings 89012010 and 89019010, entitled ‘Seagoing’, are to be taken to apply only to vessels that are designed as seagoing. What should be understood by the term ‘seagoing’ in this context?