“…recteur Général des Douanes et Droits Indirects [2001] ECR I-3981, C-288/09 and C-289/09 British Sky Broadcasting Group plc v Revenue and Customs Commissioners [2011] STC 1519 and C-58/14 Hauptzollamt Hanover v Amazon EU Sarl 11 June 2015 ECLI:EU:C:2015:385. In each of those cases the ECJ used a “principal function” test as a tie-bre…”
“…h an item is presented to consumers or users is also confirmed by the judgment of the CJEU in Joined Cases C-288/09 and C-289/09 British Sky Broadcasting Group [2011] STC 1519, at [77]-[79]. Indeed, given the importance for tariff classification under various headings of the use to which an item is intended to be put, it seems to me …”