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CJEU Judgment in BSkyB and Pace Cases on Customs Classification of Set-Top Boxes

2011; Volume: 6; Issue: Issue 9 Linguagem: Inglês

10.54648/gtcj2011053

1875-6468

Sara Nordin,

European and International Law Studies

On 14 April 2011, the Court of Justice of the EU issued its judgment in the two joined cases British Sky Broadcasting Group plc (C-288/09) and Pace plc (C-289/09) v. The Commissioners for Her Majesty's Revenue & Customs. This judgment is important as it coincides with the EU's ongoing implementation of the WTO Panel Reports in the Information Technology Agreement (ITA) dispute and involves questions about correct EU customs classification of certain set-top boxes - along with related issues under the EU's customs rules - and whether the EU is bound to provide duty-free treatment under ITA principles even if EU customs law did not specifically provide for this at the time the duties were imposed.