{"id":713562,"date":"2026-04-27T23:31:15","date_gmt":"2026-04-27T21:31:15","guid":{"rendered":"https:\/\/kohenavocats.com\/arret-c-366-22-du-2023-11-16\/"},"modified":"2026-04-27T23:31:15","modified_gmt":"2026-04-27T21:31:15","slug":"arret-c-366-22-du-2023-11-16","status":"publish","type":"post","link":"https:\/\/kohenavocats.com\/tr\/arret-c-366-22-du-2023-11-16\/","title":{"rendered":"Arr\u00eat C-366\/22 du 2023-11-16"},"content":{"rendered":"
\n

La Cour de justice de l’Union europ\u00e9enne, sixi\u00e8me chambre, a rendu le 16 novembre 2023 un arr\u00eat pr\u00e9judiciel sur le classement tarifaire du tourteau de soja.
Un importateur a d\u00e9clar\u00e9 du tourteau de soja sous la position 2304, mais l’administration douani\u00e8re hongroise l’a requalifi\u00e9 en position 2309.
La juridiction de renvoi interroge la Cour sur l’incidence du toastage, de l’impropri\u00e9t\u00e9 \u00e0 la consommation humaine et de la fragmentation du produit.
La question centrale est de savoir si ce tourteau de soja rel\u00e8ve de la position 2304 ou 2309 de la nomenclature combin\u00e9e.<\/p>\n

Le toastage n’alt\u00e8re pas le caract\u00e8re de r\u00e9sidu du tourteau de soja au sens de la position 2304.
La Cour affirme que le traitement thermique “doit donc \u00eatre consid\u00e9r\u00e9 comme \u00e9tant indissociable de la production des r\u00e9sidus vis\u00e9s par la position 2304 de la NC”<\/em> (point 46).
La valeur de cette solution est de pr\u00e9server la substance de la position 2304, qui inclut les r\u00e9sidus d’extraction par solvant.
La port\u00e9e de l’arr\u00eat est d’exclure qu’une op\u00e9ration technique n\u00e9cessaire \u00e0 l’\u00e9limination d’un solvant constitue une transformation excluant le produit de cette position.<\/p>\n

La fragmentation et l’incorporation \u00e0 un m\u00e9lange ne font pas perdre au produit son classement en position 2304.
La Cour rappelle que les produits du chapitre 23 sont destin\u00e9s \u00e0 “l’alimentation des animaux, soit isol\u00e9ment, soit en m\u00e9lange avec d’autres mati\u00e8res”<\/em> (point 50).
Le sens de ce raisonnement est de consid\u00e9rer que la n\u00e9cessit\u00e9 de broyer le produit pour le m\u00e9langer est une caract\u00e9ristique normale des aliments pour animaux.
La port\u00e9e pratique est qu’un produit import\u00e9 sous forme de pellets reste classable en position 2304 malgr\u00e9 cette fragmentation ult\u00e9rieure.<\/p>\n

L’impropri\u00e9t\u00e9 \u00e0 la consommation humaine n’est pas un crit\u00e8re d\u00e9terminant pour exclure le produit de la position 2304.
La Cour souligne que les r\u00e9sidus de cette position sont “principalement utilis\u00e9s comme aliments pour animaux”<\/em> et que la consommation humaine n’est pas une condition (point 51).
La valeur de cette interpr\u00e9tation est de clarifier que la position 2304 n’exige pas une aptitude \u00e0 l’alimentation humaine pour \u00eatre retenue.
La port\u00e9e est de rejeter l’argument selon lequel un produit impropre \u00e0 la consommation humaine rel\u00e8verait n\u00e9cessairement de la position 2309.<\/p>\n

La position 2304 prime sur la position 2309 en raison du caract\u00e8re r\u00e9siduel de cette derni\u00e8re.
La Cour pr\u00e9cise que “lorsqu’un produit est class\u00e9 dans cette derni\u00e8re position, le fait qu’il remplisse, le cas \u00e9ch\u00e9ant, \u00e9galement les conditions pour \u00eatre class\u00e9 dans la position 2309 est d\u00e9nu\u00e9 de pertinence”<\/em> (point 56).
Le sens de cette solution est d’\u00e9tablir une hi\u00e9rarchie claire entre les deux positions tarifaires du chapitre 23.
La port\u00e9e de l’arr\u00eat est de fournir un crit\u00e8re simple pour le classement du tourteau de soja toast\u00e9 en position 2304.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

La Cour de justice de l’Union europ\u00e9enne, sixi\u00e8me chambre, a rendu le 16 novembre 2023 un arr\u00eat pr\u00e9judiciel sur le classement tarifaire du tourteau de…<\/p>\n","protected":false},"author":232070755,"featured_media":9581,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_crdt_document":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_kj_source_type":"curia","_kj_official_id":"ECLI:EU:C:2023:876","_kj_official_url":"https:\/\/e-justice.europa.eu\/ecli?lang=fr&ecli=ECLI:EU:C:2023:876","_kj_judilibre_id":"","_kj_jur":"CJUE","_kj_lieu":"Luxembourg","_kj_chambre":"Arr\u00eat","_kj_rg":"C-366\/22","_kj_date":"2023-11-16","_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[7594,7595],"tags":[],"class_list":["post-713562","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cjue","category-droit-europeen"],"yoast_head":"\nArr\u00eat C-366\/22 du 2023-11-16 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris<\/title>\n<meta name=\"description\" content=\"La Cour de justice de l'Union europ\u00e9enne, sixi\u00e8me chambre, a rendu le 16 novembre 2023 un arr\u00eat pr\u00e9judiciel sur le classement tarifaire du tourteau de...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kohenavocats.com\/tr\/arret-c-366-22-du-2023-11-16\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Arr\u00eat C-366\/22 du 2023-11-16\" \/>\n<meta property=\"og:description\" content=\"La Cour de justice de l'Union europ\u00e9enne, sixi\u00e8me chambre, a rendu le 16 novembre 2023 un arr\u00eat pr\u00e9judiciel sur le classement tarifaire du tourteau de...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/tr\/arret-c-366-22-du-2023-11-16\/\" \/>\n<meta property=\"og:site_name\" content=\"Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\" \/>\n<meta property=\"article:published_time\" content=\"2026-04-27T21:31:15+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/getty-images-YCdjFYsEk9Q-unsplash.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"2076\" \/>\n\t<meta property=\"og:image:height\" content=\"2768\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"Kohen\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Yazan:\" \/>\n\t<meta name=\"twitter:data1\" content=\"Kohen\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tahmini okuma s\u00fcresi\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 dakika\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/tr\\\/arret-c-366-22-du-2023-11-16\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/tr\\\/arret-c-366-22-du-2023-11-16\\\/\"},\"author\":{\"name\":\"Kohen\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/tr\\\/#\\\/schema\\\/person\\\/761c9ba54fa1ca84d405cef0831ff751\"},\"headline\":\"Arr\u00eat C-366\\\/22 du 2023-11-16\",\"datePublished\":\"2026-04-27T21:31:15+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/tr\\\/arret-c-366-22-du-2023-11-16\\\/\"},\"wordCount\":503,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/tr\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/tr\\\/arret-c-366-22-du-2023-11-16\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/kohenavocats.com\\\/wp-content\\\/uploads\\\/2024\\\/11\\\/getty-images-YCdjFYsEk9Q-unsplash.webp\",\"articleSection\":[\"CJUE\",\"Droit europ\u00e9en\"],\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/tr\\\/arret-c-366-22-du-2023-11-16\\\/#respond\"]}],\"citation\":\"Arr\u00eat C-366\\\/22 du 2023-11-16\",\"about\":[{\"@type\":\"Thing\",\"name\":\"CJUE\"},{\"@type\":\"Thing\",\"name\":\"Droit europ\u00e9en\"}],\"dateModified\":\"2026-04-27T21:31:15+00:00\",\"speakable\":{\"@type\":\"SpeakableSpecification\",\"cssSelector\":[\".article-content > p:first-of-type\"]}},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/tr\\\/arret-c-366-22-du-2023-11-16\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/tr\\\/arret-c-366-22-du-2023-11-16\\\/\",\"name\":\"Arr\u00eat C-366\\\/22 du 2023-11-16 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/tr\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/tr\\\/arret-c-366-22-du-2023-11-16\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/tr\\\/arret-c-366-22-du-2023-11-16\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/kohenavocats.com\\\/wp-content\\\/uploads\\\/2024\\\/11\\\/getty-images-YCdjFYsEk9Q-unsplash.webp\",\"datePublished\":\"2026-04-27T21:31:15+00:00\",\"description\":\"La Cour de justice de l'Union europ\u00e9enne, sixi\u00e8me chambre, a rendu le 16 novembre 2023 un arr\u00eat pr\u00e9judiciel sur le classement tarifaire du tourteau de...\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/tr\\\/arret-c-366-22-du-2023-11-16\\\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/tr\\\/arret-c-366-22-du-2023-11-16\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/tr\\\/arret-c-366-22-du-2023-11-16\\\/#primaryimage\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/wp-content\\\/uploads\\\/2024\\\/11\\\/getty-images-YCdjFYsEk9Q-unsplash.webp\",\"contentUrl\":\"https:\\\/\\\/kohenavocats.com\\\/wp-content\\\/uploads\\\/2024\\\/11\\\/getty-images-YCdjFYsEk9Q-unsplash.webp\",\"width\":2076,\"height\":2768},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/tr\\\/arret-c-366-22-du-2023-11-16\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/kohenavocats.com\\\/tr\\\/avocats-en-droit-penal-a-paris-conseil-et-defense-strategique\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Arr\u00eat C-366\\\/22 du 2023-11-16\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/tr\\\/#website\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/tr\\\/\",\"name\":\"Kohen Avocats\",\"description\":\"Ma\u00eetre Hassan Kohen, avocat p\u00e9naliste \u00e0 Paris, intervient exclusivement en droit p\u00e9nal pour la d\u00e9fense des particuliers, notamment en mati\u00e8re d\u2019accusations de viol. Il assure un accompagnement rigoureux d\u00e8s la garde \u00e0 vue jusqu\u2019\u00e0 la Cour d\u2019assises, veillant au strict respect des garanties proc\u00e9durales.\",\"publisher\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/tr\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/kohenavocats.com\\\/tr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"tr\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/tr\\\/#organization\",\"name\":\"Kohen Avocats\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/tr\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/tr\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/Logo-2-1.webp\",\"contentUrl\":\"https:\\\/\\\/kohenavocats.com\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/Logo-2-1.webp\",\"width\":2114,\"height\":1253,\"caption\":\"Kohen Avocats\"},\"image\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/tr\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/tr\\\/#\\\/schema\\\/person\\\/761c9ba54fa1ca84d405cef0831ff751\",\"name\":\"Kohen\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/1c5e76ef76bbbfdd2b4da984e2bf2fa4056fd51a27d25ce2c332047f1dfd6e00?s=96&d=identicon&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/1c5e76ef76bbbfdd2b4da984e2bf2fa4056fd51a27d25ce2c332047f1dfd6e00?s=96&d=identicon&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/1c5e76ef76bbbfdd2b4da984e2bf2fa4056fd51a27d25ce2c332047f1dfd6e00?s=96&d=identicon&r=g\",\"caption\":\"Kohen\"},\"sameAs\":[\"https:\\\/\\\/www.linkedin.com\\\/in\\\/hassan-kohen-448548192\\\/\",\"https:\\\/\\\/www.youtube.com\\\/@Kohen-Avocats\"],\"url\":\"https:\\\/\\\/kohenavocats.com\\\/tr\\\/author\\\/kohenmlk\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Arr\u00eat C-366\/22 du 2023-11-16 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris","description":"La Cour de justice de l'Union europ\u00e9enne, sixi\u00e8me chambre, a rendu le 16 novembre 2023 un arr\u00eat pr\u00e9judiciel sur le classement tarifaire du tourteau de...","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/kohenavocats.com\/tr\/arret-c-366-22-du-2023-11-16\/","og_locale":"tr_TR","og_type":"article","og_title":"Arr\u00eat C-366\/22 du 2023-11-16","og_description":"La Cour de justice de l'Union europ\u00e9enne, sixi\u00e8me chambre, a rendu le 16 novembre 2023 un arr\u00eat pr\u00e9judiciel sur le classement tarifaire du tourteau de...","og_url":"https:\/\/kohenavocats.com\/tr\/arret-c-366-22-du-2023-11-16\/","og_site_name":"Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris","article_published_time":"2026-04-27T21:31:15+00:00","og_image":[{"width":2076,"height":2768,"url":"https:\/\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/getty-images-YCdjFYsEk9Q-unsplash.webp","type":"image\/webp"}],"author":"Kohen","twitter_card":"summary_large_image","twitter_misc":{"Yazan:":"Kohen","Tahmini okuma s\u00fcresi":"2 dakika"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/kohenavocats.com\/tr\/arret-c-366-22-du-2023-11-16\/#article","isPartOf":{"@id":"https:\/\/kohenavocats.com\/tr\/arret-c-366-22-du-2023-11-16\/"},"author":{"name":"Kohen","@id":"https:\/\/kohenavocats.com\/tr\/#\/schema\/person\/761c9ba54fa1ca84d405cef0831ff751"},"headline":"Arr\u00eat C-366\/22 du 2023-11-16","datePublished":"2026-04-27T21:31:15+00:00","mainEntityOfPage":{"@id":"https:\/\/kohenavocats.com\/tr\/arret-c-366-22-du-2023-11-16\/"},"wordCount":503,"commentCount":0,"publisher":{"@id":"https:\/\/kohenavocats.com\/tr\/#organization"},"image":{"@id":"https:\/\/kohenavocats.com\/tr\/arret-c-366-22-du-2023-11-16\/#primaryimage"},"thumbnailUrl":"https:\/\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/getty-images-YCdjFYsEk9Q-unsplash.webp","articleSection":["CJUE","Droit europ\u00e9en"],"inLanguage":"tr","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/kohenavocats.com\/tr\/arret-c-366-22-du-2023-11-16\/#respond"]}],"citation":"Arr\u00eat C-366\/22 du 2023-11-16","about":[{"@type":"Thing","name":"CJUE"},{"@type":"Thing","name":"Droit europ\u00e9en"}],"dateModified":"2026-04-27T21:31:15+00:00","speakable":{"@type":"SpeakableSpecification","cssSelector":[".article-content > p:first-of-type"]}},{"@type":"WebPage","@id":"https:\/\/kohenavocats.com\/tr\/arret-c-366-22-du-2023-11-16\/","url":"https:\/\/kohenavocats.com\/tr\/arret-c-366-22-du-2023-11-16\/","name":"Arr\u00eat C-366\/22 du 2023-11-16 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris","isPartOf":{"@id":"https:\/\/kohenavocats.com\/tr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/kohenavocats.com\/tr\/arret-c-366-22-du-2023-11-16\/#primaryimage"},"image":{"@id":"https:\/\/kohenavocats.com\/tr\/arret-c-366-22-du-2023-11-16\/#primaryimage"},"thumbnailUrl":"https:\/\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/getty-images-YCdjFYsEk9Q-unsplash.webp","datePublished":"2026-04-27T21:31:15+00:00","description":"La Cour de justice de l'Union europ\u00e9enne, sixi\u00e8me chambre, a rendu le 16 novembre 2023 un arr\u00eat pr\u00e9judiciel sur le classement tarifaire du tourteau de...","breadcrumb":{"@id":"https:\/\/kohenavocats.com\/tr\/arret-c-366-22-du-2023-11-16\/#breadcrumb"},"inLanguage":"tr","potentialAction":[{"@type":"ReadAction","target":["https:\/\/kohenavocats.com\/tr\/arret-c-366-22-du-2023-11-16\/"]}]},{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/kohenavocats.com\/tr\/arret-c-366-22-du-2023-11-16\/#primaryimage","url":"https:\/\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/getty-images-YCdjFYsEk9Q-unsplash.webp","contentUrl":"https:\/\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/getty-images-YCdjFYsEk9Q-unsplash.webp","width":2076,"height":2768},{"@type":"BreadcrumbList","@id":"https:\/\/kohenavocats.com\/tr\/arret-c-366-22-du-2023-11-16\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/kohenavocats.com\/tr\/avocats-en-droit-penal-a-paris-conseil-et-defense-strategique\/"},{"@type":"ListItem","position":2,"name":"Arr\u00eat C-366\/22 du 2023-11-16"}]},{"@type":"WebSite","@id":"https:\/\/kohenavocats.com\/tr\/#website","url":"https:\/\/kohenavocats.com\/tr\/","name":"Kohen Avocats","description":"Ma\u00eetre Hassan Kohen, avocat p\u00e9naliste \u00e0 Paris, intervient exclusivement en droit p\u00e9nal pour la d\u00e9fense des particuliers, notamment en mati\u00e8re d\u2019accusations de viol. Il assure un accompagnement rigoureux d\u00e8s la garde \u00e0 vue jusqu\u2019\u00e0 la Cour d\u2019assises, veillant au strict respect des garanties proc\u00e9durales.","publisher":{"@id":"https:\/\/kohenavocats.com\/tr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/kohenavocats.com\/tr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"tr"},{"@type":"Organization","@id":"https:\/\/kohenavocats.com\/tr\/#organization","name":"Kohen Avocats","url":"https:\/\/kohenavocats.com\/tr\/","logo":{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/kohenavocats.com\/tr\/#\/schema\/logo\/image\/","url":"https:\/\/kohenavocats.com\/wp-content\/uploads\/2026\/01\/Logo-2-1.webp","contentUrl":"https:\/\/kohenavocats.com\/wp-content\/uploads\/2026\/01\/Logo-2-1.webp","width":2114,"height":1253,"caption":"Kohen Avocats"},"image":{"@id":"https:\/\/kohenavocats.com\/tr\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/kohenavocats.com\/tr\/#\/schema\/person\/761c9ba54fa1ca84d405cef0831ff751","name":"Kohen","image":{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/secure.gravatar.com\/avatar\/1c5e76ef76bbbfdd2b4da984e2bf2fa4056fd51a27d25ce2c332047f1dfd6e00?s=96&d=identicon&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/1c5e76ef76bbbfdd2b4da984e2bf2fa4056fd51a27d25ce2c332047f1dfd6e00?s=96&d=identicon&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/1c5e76ef76bbbfdd2b4da984e2bf2fa4056fd51a27d25ce2c332047f1dfd6e00?s=96&d=identicon&r=g","caption":"Kohen"},"sameAs":["https:\/\/www.linkedin.com\/in\/hassan-kohen-448548192\/","https:\/\/www.youtube.com\/@Kohen-Avocats"],"url":"https:\/\/kohenavocats.com\/tr\/author\/kohenmlk\/"}]}},"jetpack_featured_media_url":"https:\/\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/getty-images-YCdjFYsEk9Q-unsplash.webp","jetpack_likes_enabled":false,"jetpack_shortlink":"https:\/\/wp.me\/peCrII-2ZD4","jetpack-related-posts":[{"id":205909,"url":"https:\/\/kohenavocats.com\/tr\/arret-de-la-cour-du-5-octobre-1988-consorzio-italiano-della-componentistica-di-ricambio-per-autoveicoli-et-maxicar-contre-regie-nationale-des-usines-renault-demande-de-decision-prejudicielle-tr\/","url_meta":{"origin":713562,"position":0},"title":"Arr\u00eat de la Cour du 5 octobre 1988. – Consorzio italiano della componentistica di ricambio per autoveicoli et Maxicar contre R\u00e9gie nationale des usines Renault. – Demande de d\u00e9cision pr\u00e9judicielle: Tribunale civile e penale di Milano – Italie. – Exercice de droits de mod\u00e8le relatifs \u00e0 des \u00e9l\u00e9ments de carrosserie de voitures automobiles; compatibilit\u00e9 avec les articles 30 \u00e0 36 et 86 du trait\u00e9. – Affaire 53\/87.","author":"Kohen","date":"22 Aral\u0131k 2025","format":false,"excerpt":"Par un arr\u00eat du 5 octobre 1988, la Cour de justice des Communaut\u00e9s europ\u00e9ennes a \u00e9t\u00e9 amen\u00e9e \u00e0 se prononcer sur la compatibilit\u00e9 d'un droit national de la propri\u00e9t\u00e9 intellectuelle avec les r\u00e8gles du trait\u00e9 CEE relatives \u00e0 la libre circulation des marchandises et au droit de la concurrence. En\u2026","rel":"","context":""Cour de justice de l'Union europeenne" i\u00e7inde","block_context":{"text":"Cour de justice de l'Union europeenne","link":"https:\/\/kohenavocats.com\/category\/cour-de-justice-de-lunion-europeenne\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/stephanie-leblanc-B0sAjqnp1Q8-unsplash.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/stephanie-leblanc-B0sAjqnp1Q8-unsplash.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/stephanie-leblanc-B0sAjqnp1Q8-unsplash.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/stephanie-leblanc-B0sAjqnp1Q8-unsplash.webp?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/stephanie-leblanc-B0sAjqnp1Q8-unsplash.webp?resize=1050%2C600&ssl=1 3x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/stephanie-leblanc-B0sAjqnp1Q8-unsplash.webp?resize=1400%2C800&ssl=1 4x"},"classes":[]},{"id":205994,"url":"https:\/\/kohenavocats.com\/tr\/arret-de-la-cour-cinquieme-chambre-du-13-mars-1997-directeur-general-des-douanes-et-droits-indirects-contre-eridania-beghin-say-sa-droit-douanier-regime-du-perfectionnement-actif-systeme-d\/","url_meta":{"origin":713562,"position":1},"title":"Arr\u00eat de la Cour (cinqui\u00e8me chambre) du 13 mars 1997. – Directeur g\u00e9n\u00e9ral des douanes et droits indirects contre Eridania Beghin-Say SA. – Droit douanier – R\u00e9gime du perfectionnement actif – Syst\u00e8me de compensation \u00e0 l’\u00e9quivalent – Sucre de canne et sucre de betterave – Demande de d\u00e9cision pr\u00e9judicielle: Tribunal d’instance de Lille – France. – Affaire C-103\/96.","author":"Kohen","date":"22 Aral\u0131k 2025","format":false,"excerpt":"Par un arr\u00eat du 13 mars 1997, la Cour de justice des Communaut\u00e9s europ\u00e9ennes a \u00e9t\u00e9 amen\u00e9e \u00e0 se prononcer sur la validit\u00e9 d\u2019un r\u00e8glement d\u2019application au regard du r\u00e8glement de base qu\u2019il met en \u0153uvre, ainsi que de plusieurs principes g\u00e9n\u00e9raux du droit communautaire. En l\u2019esp\u00e8ce, une soci\u00e9t\u00e9 avait\u2026","rel":"","context":""Cour de justice de l'Union europeenne" i\u00e7inde","block_context":{"text":"Cour de justice de l'Union europeenne","link":"https:\/\/kohenavocats.com\/category\/cour-de-justice-de-lunion-europeenne\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/amir-mortezaie-bKLKnHSwk4A-unsplash.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/amir-mortezaie-bKLKnHSwk4A-unsplash.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/amir-mortezaie-bKLKnHSwk4A-unsplash.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/amir-mortezaie-bKLKnHSwk4A-unsplash.webp?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/amir-mortezaie-bKLKnHSwk4A-unsplash.webp?resize=1050%2C600&ssl=1 3x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/amir-mortezaie-bKLKnHSwk4A-unsplash.webp?resize=1400%2C800&ssl=1 4x"},"classes":[]},{"id":206073,"url":"https:\/\/kohenavocats.com\/tr\/cour-de-justice-de-lunion-europeenne-le-29-avril-2010-nc-123-09\/","url_meta":{"origin":713562,"position":2},"title":"Cour de justice de l’Union europ\u00e9enne, le 29 avril 2010, n\u00b0C-123\/09","author":"Kohen","date":"22 Aral\u0131k 2025","format":false,"excerpt":"Par un arr\u00eat pr\u00e9judiciel, la Cour de justice de l'Union europ\u00e9enne a pr\u00e9cis\u00e9 les crit\u00e8res de classement tarifaire d'un produit composite au sein de la nomenclature combin\u00e9e. En l'esp\u00e8ce, une soci\u00e9t\u00e9 commercialisant des gants d'\u00e9quitation a contest\u00e9 leur classement par les autorit\u00e9s douani\u00e8res. Ces gants \u00e9taient constitu\u00e9s d'une \u00e9toffe de\u2026","rel":"","context":""Cour de justice de l'Union europeenne" i\u00e7inde","block_context":{"text":"Cour de justice de l'Union europeenne","link":"https:\/\/kohenavocats.com\/category\/cour-de-justice-de-lunion-europeenne\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/alesia-kazantceva-RTiVDW3h5s8-unsplash.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/alesia-kazantceva-RTiVDW3h5s8-unsplash.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/alesia-kazantceva-RTiVDW3h5s8-unsplash.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/alesia-kazantceva-RTiVDW3h5s8-unsplash.webp?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/alesia-kazantceva-RTiVDW3h5s8-unsplash.webp?resize=1050%2C600&ssl=1 3x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/alesia-kazantceva-RTiVDW3h5s8-unsplash.webp?resize=1400%2C800&ssl=1 4x"},"classes":[]},{"id":205891,"url":"https:\/\/kohenavocats.com\/tr\/cour-dappel-administrative-de-nantes-le-8-avril-2025-n23nt02363\/","url_meta":{"origin":713562,"position":3},"title":"Cour d’appel administrative de Nantes, le 8 avril 2025, n\u00b023NT02363","author":"Kohen","date":"22 Aral\u0131k 2025","format":false,"excerpt":"Un contribuable exer\u00e7ant une activit\u00e9 de loueur en meubl\u00e9 professionnel a engag\u00e9 deux proc\u00e9dures de rescrit fiscal. Celles-ci visaient \u00e0 faire reconna\u00eetre l\u2019\u00e9ligibilit\u00e9 de deux projets distincts au cr\u00e9dit d\u2019imp\u00f4t recherche. Le premier projet concernait des caravanes transformables et le second des recherches en mati\u00e8re hydro\u00e9lectrique. Face \u00e0 une premi\u00e8re\u2026","rel":"","context":""Cour administrative d'appel" i\u00e7inde","block_context":{"text":"Cour administrative d'appel","link":"https:\/\/kohenavocats.com\/category\/cour-administrative-dappel\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/laura-adai-jnFyVBtmWtI-unsplash.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/laura-adai-jnFyVBtmWtI-unsplash.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/laura-adai-jnFyVBtmWtI-unsplash.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/laura-adai-jnFyVBtmWtI-unsplash.webp?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/laura-adai-jnFyVBtmWtI-unsplash.webp?resize=1050%2C600&ssl=1 3x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/laura-adai-jnFyVBtmWtI-unsplash.webp?resize=1400%2C800&ssl=1 4x"},"classes":[]},{"id":716582,"url":"https:\/\/kohenavocats.com\/tr\/arret-c-62-20-du-2021-04-15\/","url_meta":{"origin":713562,"position":4},"title":"Arr\u00eat C-62\/20 du 2021-04-15","author":"Kohen","date":"28 Nisan 2026","format":false,"excerpt":"La Cour de justice de l'Union europ\u00e9enne, dixi\u00e8me chambre, a rendu le 15 avril 2021 un arr\u00eat pr\u00e9judiciel sur le classement tarifaire de planches de bois...","rel":"","context":""CJUE" i\u00e7inde","block_context":{"text":"CJUE","link":"https:\/\/kohenavocats.com\/category\/cjue\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/jakob-braun-S7d5wbPWb_A-unsplash.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/jakob-braun-S7d5wbPWb_A-unsplash.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/jakob-braun-S7d5wbPWb_A-unsplash.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/jakob-braun-S7d5wbPWb_A-unsplash.webp?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/jakob-braun-S7d5wbPWb_A-unsplash.webp?resize=1050%2C600&ssl=1 3x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/08\/jakob-braun-S7d5wbPWb_A-unsplash.webp?resize=1400%2C800&ssl=1 4x"},"classes":[]},{"id":717443,"url":"https:\/\/kohenavocats.com\/tr\/arret-c-772-19-du-2021-02-25\/","url_meta":{"origin":713562,"position":5},"title":"Arr\u00eat C-772\/19 du 2021-02-25","author":"Kohen","date":"28 Nisan 2026","format":false,"excerpt":"La Cour de justice de l'Union europ\u00e9enne, neuvi\u00e8me chambre, a rendu le 25 f\u00e9vrier 2021 un arr\u00eat pr\u00e9judiciel relatif au classement tarifaire d'un...","rel":"","context":""CJUE" i\u00e7inde","block_context":{"text":"CJUE","link":"https:\/\/kohenavocats.com\/category\/cjue\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/jessi-pena-N3mFhJ6cZPI-unsplash.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/jessi-pena-N3mFhJ6cZPI-unsplash.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/jessi-pena-N3mFhJ6cZPI-unsplash.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/jessi-pena-N3mFhJ6cZPI-unsplash.webp?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/jessi-pena-N3mFhJ6cZPI-unsplash.webp?resize=1050%2C600&ssl=1 3x, https:\/\/i0.wp.com\/kohenavocats.com\/wp-content\/uploads\/2024\/11\/jessi-pena-N3mFhJ6cZPI-unsplash.webp?resize=1400%2C800&ssl=1 4x"},"classes":[]}],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/kohenavocats.com\/tr\/wp-json\/wp\/v2\/posts\/713562","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kohenavocats.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kohenavocats.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kohenavocats.com\/tr\/wp-json\/wp\/v2\/users\/232070755"}],"replies":[{"embeddable":true,"href":"https:\/\/kohenavocats.com\/tr\/wp-json\/wp\/v2\/comments?post=713562"}],"version-history":[{"count":0,"href":"https:\/\/kohenavocats.com\/tr\/wp-json\/wp\/v2\/posts\/713562\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kohenavocats.com\/tr\/wp-json\/wp\/v2\/media\/9581"}],"wp:attachment":[{"href":"https:\/\/kohenavocats.com\/tr\/wp-json\/wp\/v2\/media?parent=713562"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kohenavocats.com\/tr\/wp-json\/wp\/v2\/categories?post=713562"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kohenavocats.com\/tr\/wp-json\/wp\/v2\/tags?post=713562"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}