Case C-472/12, <b>Panasonic</b> 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.

Case C-472/12, <b>Panasonic</b> Italia – imported computer

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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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