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16.1.2017 |
EN |
Official Journal of the European Union |
C 14/28 |
Reference for a preliminary ruling from First-tier Tribunal (Tax Chamber) (United Kingdom) made on 28 October 2016 — Kubota (UK) Limited, EP Barrus Limited v Commissioners for Her Majesty's Revenue & Customs
(Case C-545/16)
(2017/C 014/33)
Language of the case: English
Referring court
First-tier Tribunal (Tax Chamber)
Parties to the main proceedings
Applicants: Kubota (UK) Limited, EP Barrus Limited
Defendant: Commissioners for Her Majesty's Revenue & Customs
Questions referred
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1. |
Is Commission Implementing Regulation (EU) 2015/221 (1) concerning the classification of certain goods in the Combined Nomenclature invalid in so far as it classifies the vehicles specified in the Regulation under CN Code 8704 21 91, rather than CN Code 8704 10? |
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2. |
In particular, is Commission Implementing Regulation (EU) 2015/221 concerning the classification of certain goods in the Combined Nomenclature invalid in so far as it: unduly restricts the scope of subheading 8704-10; takes into account impermissible factors; is internally inconsistent; does not take proper account of the Explanatory Notes, CN headings and GIRs; and/or fails to take account of the relevant requirements identified by case law of the Court of Justice of the European Union in relation to CN heading 8704 10? |
(1) Commission Implementing Regulation (EU) 2015/221 of 10 February 2015 concerning the classification of certain goods in the Combined Nomenclature