C-375/24Keesing Deutschland GmbH v Finanzamt für Körperschaften II

Domstolens egne nøkkelord

Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 98 – Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services – National legislation using the Combined Nomenclature to establish the coverage of the category of goods subject to a reduced rate – Regulation (EEC) No 2658/87 – Combined Nomenclature – Tariff headings – Heading 4902 – Scope – Concept of ‘periodicals’ – Books containing number sudoku games and published periodically – Absence of text composed mainly of alphabetic characters.

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