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Document 62018CN0677
Case C-677/18: Reference for a preliminary ruling from the First-tier Tribunal (Tax Chamber) (United Kingdom) made on 5 November 2018 — Amoena Ltd v Commissioners for Her Majesty's Revenue and Customs
Case C-677/18: Reference for a preliminary ruling from the First-tier Tribunal (Tax Chamber) (United Kingdom) made on 5 November 2018 — Amoena Ltd v Commissioners for Her Majesty's Revenue and Customs
Case C-677/18: Reference for a preliminary ruling from the First-tier Tribunal (Tax Chamber) (United Kingdom) made on 5 November 2018 — Amoena Ltd v Commissioners for Her Majesty's Revenue and Customs
OJ C 25, 21.1.2019, p. 25–26
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
21.1.2019 |
EN |
Official Journal of the European Union |
C 25/25 |
Reference for a preliminary ruling from the First-tier Tribunal (Tax Chamber) (United Kingdom) made on 5 November 2018 — Amoena Ltd v Commissioners for Her Majesty's Revenue and Customs
(Case C-677/18)
(2019/C 25/31)
Language of the case: English
Referring court
First-tier Tribunal (Tax Chamber)
Parties to the main proceedings
Applicant: Amoena Ltd
Defendant: Commissioners for Her Majesty's Revenue and Customs
Questions referred
1. |
Was the CCC (1) and/or the European Commission· manifestly wrong to classify the MBs (2):
|
2. |
Does the CIR (4) illegitimately narrow the scope of the classification for accessories for artificial body parts under tariff heading 9021 and Note 2(b) to Chapter 90 of the CN, thereby making it ultra vires the European Commission's powers? |
3. |
Does the CIR constitute a breach of the principal of sincere co-operation set out in Article 4(3) of the Treaty on European Union in circumstances where:
|
(1) Customs Code Committee (CCC).
(2) Mastectomy bras (MBs).
(3) CN.
(4) Commission Implementing Regulation (EU) 2017/1167 of 26 June 2017 concerning the classification of certain goods in the Combined NomenclatureCommission Implementing Regulation (OJ 2017, L 170, p. 50) (CIR).