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Document 62023CN0631

Case C-631/23, Servoprax: Request for a preliminary ruling from the Finanzgericht Düsseldorf (Germany) lodged on 18 October 2023 — Servoprax GmbH v Hauptzollamt Duisburg

OJ C, C/2024/1081, 5.2.2024, ELI: http://data.europa.eu/eli/C/2024/1081/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

ELI: http://data.europa.eu/eli/C/2024/1081/oj

European flag

Official Journal
of the European Union

EN

Series C

C/2024/1081

5.2.2024

Request for a preliminary ruling from the Finanzgericht Düsseldorf (Germany) lodged on 18 October 2023 — Servoprax GmbH v Hauptzollamt Duisburg

(Case C-631/23, Servoprax)

(C/2024/1081)

Language of the case: German

Referring court

Finanzgericht Düsseldorf

Parties to the main proceedings

Applicant: Servoprax GmbH

Defendant: Hauptzollamt Duisburg

Questions referred

1.

Is the Combined Nomenclature set out in Annex I of Council Regulation (EEC) No 2658/87 of 23 July 1987 (1) (OJ EU L 256/1), in the version of Commission Implementing Regulation (EU) 2016/1821 (2) of 6 October 2016 (OJ EU L 294/1), in the version of Commission Implementing Regulation (EU) 2017/1925 (3) of 12 October 2017 (OJ EU L 282/1), as well as in the version of Commission Implementing Regulation (EU) 2018/1602 (4) of 11 October 2018 (OJ EU L 273/1), to be interpreted as meaning that tourniquets, of the type described more precisely in the Order, are to be classified under subheading 9018 90 84 of the Combined Nomenclature?

2.

If the first question referred is answered in the affirmative: Is the second sentence of Article 252 of Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code (5) valid?

(1)  Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 1987 L 256, p. 1).

(2)  Commission Implementing Regulation (EU) 2016/1821 of 6 October 2016 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 2016 L 294, p. 1)

(3)  Commission Implementing Regulation (EU) 2017/1925 of 12 October 2017 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 2017 L 282, p. 1).

(4)  Commission Implementing Regulation (EU) 2018/1602 of 11 October 2018 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 2018 L 273, p. 1).

(5)  Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code (OJ 2015 L 343, p. 1).

ELI: http://data.europa.eu/eli/C/2024/1081/oj

ISSN 1977-091X (electronic edition)

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