- Case C-472/12, Panasonic Italia – imported computer
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Case C-472/12, Panasonic Italia – imported computer
Panasonic Italia stood its ground and the matter went to court.
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As a result, the monitors were free from import tax but they were subject to 20% VAT. In lht of all this, the Italian customs authority declared the screens as not falling under the heading reserved for computer monitors but rather as screens falling under the heading 8528.
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The Italian customs authority in Milan disagreed with Panasonic Italia’s desnation of the imported screens. Accordingly, Panasonic Italy was deemed to have imported plasma-TV screens, and these were subject to a 14% import tax.
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When an object is described as a computer monitor screen for the purposes of EU anti-dumping law, should that object really be classified as a plasma-TV screen when it can be easily used to receive television snals and it can also be attached to DVD players or satellite receivers?
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