C-375-24 Referral Decision: Sudoku Puzzle Book Tax Classification

The Court of Justice of the European Union is requested to give a preliminary ruling on the following questions:

1. Does heading 4902 of the Combined Nomenclature necessarily presuppose that a printed matter consists essentially of combinations of letters, so that so-called number sudokus cannot be classified under that heading?
2. In the event that the first question is answered in the affirmative:
   In view of the principles of equality and neutrality, should the reduced tax rate also be applied to the supply of puzzle books with number sudokus which, although they cannot be classified under heading 4902 of the Combined Nomenclature (CN), but serve the same purpose from the point of view of the average consumer or provide him with the same satisfaction as letter sudokus and crossword puzzles, which should clearly be classified under heading 4902 CN, as well as symbol music sudokus, which should clearly be classified under heading 4904 CN and to which therefore the reduced rate of tax also applies?

Source: ecer.minbuza.nl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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