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)
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 8901 20 10 and 8901 90 10, 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?
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