This document is an excerpt from the EUR-Lex website
Document C2006/224/13
Case C-514/04: Judgment of the Court (Second Chamber) of 13 July 2006 (reference for a preliminary ruling from the Gerechtshof te Amsterdam — Netherlands) — Uroplasty BV v Inspecteur van de Belastingdienst — Douanedistrict Rotterdam (Tariff classification — Sterile flakes of polydimethilsiloxane — Silicone elastomer — Meaning of primary form — Medicament — Packaging — Meaning of appliance implanted in the body )
Case C-514/04: Judgment of the Court (Second Chamber) of 13 July 2006 (reference for a preliminary ruling from the Gerechtshof te Amsterdam — Netherlands) — Uroplasty BV v Inspecteur van de Belastingdienst — Douanedistrict Rotterdam (Tariff classification — Sterile flakes of polydimethilsiloxane — Silicone elastomer — Meaning of primary form — Medicament — Packaging — Meaning of appliance implanted in the body )
Case C-514/04: Judgment of the Court (Second Chamber) of 13 July 2006 (reference for a preliminary ruling from the Gerechtshof te Amsterdam — Netherlands) — Uroplasty BV v Inspecteur van de Belastingdienst — Douanedistrict Rotterdam (Tariff classification — Sterile flakes of polydimethilsiloxane — Silicone elastomer — Meaning of primary form — Medicament — Packaging — Meaning of appliance implanted in the body )
OJ C 224, 16.9.2006, p. 8–8
(ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)
|
16.9.2006 |
EN |
Official Journal of the European Union |
C 224/8 |
Judgment of the Court (Second Chamber) of 13 July 2006 (reference for a preliminary ruling from the Gerechtshof te Amsterdam — Netherlands) — Uroplasty BV v Inspecteur van de Belastingdienst — Douanedistrict Rotterdam
(Case C-514/04) (1)
(Tariff classification - Sterile flakes of polydimethilsiloxane - Silicone elastomer - Meaning of ‘primary form’ - Medicament - Packaging - Meaning of ‘appliance implanted in the body’)
(2006/C 224/13)
Language of the case: Dutch
Referring court
Gerechtshof te Amsterdam
Parties to the main proceedings
Applicant: Uroplasty BV
Defendant: Inspecteur van de Belastingdienst — Douanedistrict Rotterdam
Re:
Preliminary ruling — Gerechtshof te Amsterdam — Tariff classification of the product Macroplastic implant — Injectable sterile suspension of solid particles of silicone elastomer for the treatment of vesicoureteral (or vesicorenal) reflux
Operative part of the judgment
Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Commission Regulation (EC) No 2388/2000 of 13 October 2000, is to be interpreted as meaning that a product, such as the polydimethilsiloxane, made up of sterile flakes, specially developed and intended only to be implanted in the body for the treatment of a condition and which is packaged at the time of its presentation to customs in 1 kg bags, is to be regarded as an appliance to be implanted in the body which must be classified under heading 9021 of the Combined Nomenclature. Since the purpose of such a product is not to replace an organ but to enable a defective muscle to create connective tissues, it must be classified under subheading 9021 90 90 of the Combined Nomenclature.