“…anatory notes must also be consistent with the provisions of the CN and cannot alter their scope: see Intermodal Transports BV v Staatssecretaris van Financiën Case C-495/03: [2005] ECRI- 08151.…”
“…ontent of the Explanatory Notes must therefore be compatible with the provisions of the CN, and cannot alter the meaning of those provisions. See, for example, Case C-495/03 Intermodal Transports BV v Staatssecretaris van Financien, [2005] ECR I-8151, at paragraphs 47 and 48.…”
“…visions (see, in particular, Case C-280/97 ROSE Elektrotechnik [1999] ECR I-689, paragraph 23; Case C-42/99 Eru Portuguesa [2000] ECR I-7691, paragraph 20; and Case C-495/03 Intermodal Transports [2005] ECR I-8151, paragraph 48).”…”