CSI-EPT is an Electrical Properties Tomography (EPT) reconstruction method that uses a Contrast Source Inversion (CSI) optimization approach to retrieve the conductivity and permittivity profiles of tissue based on -data. The method can handle variations in tissue profiles and was originally implemented for profile reconstructions in the midplane of a birdcage coil, where the RF field exhibits an E-polarized field structure [1]. Recently, CSI-EPT has been extended to a fully 3-D volumetric reconstruction method that is generally applicable (in- or outside the midplane) and no particular field structure or smoothness is assumed [2]. This is a major step towards turning CSI-EPT into a practical reconstruction method. Unfortunately, the computation times significantly increase (hours or even days, depending on the reconstruction domain of interest) and from this point of view a 2-D approach may be preferable. We show, however, that a 2-D approach is only warranted under very specific circumstances and having an E-polarized field structure is a necessary but not sufficient condition. In particular, we show that to obtain accurate tissue reconstructions based on 3-D -data, it is in general necessary to take all electromagnetic field components into account and a 2-D reconstruction approach will lead to reconstruction artefacts