Keywords
Summary

Keywords

1 . COMMUNITY LAW - GENERAL PRINCIPLES OF LAW - LEGAL CERTAINTY - RULES IMPOSING CHARGES - REQUIREMENT OF CLARITY AND PRECISION

2 . COMMON CUSTOMS TARIFF - HEADINGS - CLASSIFICATION OF GOODS - EMMENTALER CHEESE - CLASSIFICATION IN SUBHEADING 04.04 . A I - INAPPLICABILITY OF MONETARY COMPENSATORY AMOUNTS IN INTRA-COMMUNITY TRADE

Summary

1 . THE PRINCIPLE OF LEGAL CERTAINTY REQUIRES THAT RULES IMPOSING CHARGES ON THE TAXPAYER MUST BE CLEAR AND PRECISE SO THAT HE MAY KNOW WITHOUT AMBIGUITY WHAT ARE HIS RIGHTS AND OBLIGATIONS AND MAY TAKE STEPS ACCORDINGLY .

2 . SINCE NO CONDITIONS HAVE BEEN PROPERLY LAID DOWN FOR ITS ENTRY UNDER SUBHEADING 04.04 A I , EMMENTALER CHEESE EXPORTED FROM ONE MEMBER STATE TO ANOTHER MEMBER STATE FALLS WITHIN THAT SUBHEADING IN SO FAR AS IT SATISFIES THE CHARACTERISTICS THEREOF . IT IS NOT THEREFORE SUBJECT TO MONETARY COMPENSATORY AMOUNTS .