Judgement of the European Court of Justice – 14 April 2011.
Pace Plc –v– The Commissioners for Her Majesty’s Revenue & Customs
The case concerned the classification of Set Top Boxes (STB) with HDD recording functionality. HMRC had classified these products as directed by a CN Explanatory Note issued in May 2008. Pace’s case was that as the CNEN merely provided guidance but conflicted with the provisions of the CN which is fully binding in law, HMRC should have disregarded the CNEN.