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Document 62016CA0145
Case C-145/16: Judgment of the Court (Sixth Chamber) of 16 February 2017 (request for a preliminary ruling from the Gerechtshof Amsterdam — Netherlands) — Aramex Nederland BV v Inspecteur van de Belastingdienst/Douane (Reference for a preliminary ruling — Regulation (EEC) No 2658/87 — Customs union and Common Customs Tariff — Tariff classification — Combined Nomenclature — Validity — Regulation (EU) No 301/2012 — Headings 8703 and 8711 — Three-wheeled motor vehicle called ‘Spyder’)
Case C-145/16: Judgment of the Court (Sixth Chamber) of 16 February 2017 (request for a preliminary ruling from the Gerechtshof Amsterdam — Netherlands) — Aramex Nederland BV v Inspecteur van de Belastingdienst/Douane (Reference for a preliminary ruling — Regulation (EEC) No 2658/87 — Customs union and Common Customs Tariff — Tariff classification — Combined Nomenclature — Validity — Regulation (EU) No 301/2012 — Headings 8703 and 8711 — Three-wheeled motor vehicle called ‘Spyder’)
Case C-145/16: Judgment of the Court (Sixth Chamber) of 16 February 2017 (request for a preliminary ruling from the Gerechtshof Amsterdam — Netherlands) — Aramex Nederland BV v Inspecteur van de Belastingdienst/Douane (Reference for a preliminary ruling — Regulation (EEC) No 2658/87 — Customs union and Common Customs Tariff — Tariff classification — Combined Nomenclature — Validity — Regulation (EU) No 301/2012 — Headings 8703 and 8711 — Three-wheeled motor vehicle called ‘Spyder’)
OJ C 112, 10.4.2017, p. 10–11
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
10.4.2017 |
EN |
Official Journal of the European Union |
C 112/10 |
Judgment of the Court (Sixth Chamber) of 16 February 2017 (request for a preliminary ruling from the Gerechtshof Amsterdam — Netherlands) — Aramex Nederland BV v Inspecteur van de Belastingdienst/Douane
(Case C-145/16) (1)
((Reference for a preliminary ruling - Regulation (EEC) No 2658/87 - Customs union and Common Customs Tariff - Tariff classification - Combined Nomenclature - Validity - Regulation (EU) No 301/2012 - Headings 8703 and 8711 - Three-wheeled motor vehicle called ‘Spyder’))
(2017/C 112/15)
Language of the case: Dutch
Referring court
Gerechtshof Amsterdam
Parties to the main proceedings
Applicant: Aramex Nederland BV
Defendant: Inspecteur van de Belastingdienst/Douane
Operative part of the judgment
The Combined Nomenclature set out in 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 Implementing Regulation (EU) No 927/2012 of 9 October 2012, must be interpreted as meaning that a three-wheeled vehicle, such as that at issue in the main proceedings, fitted with tyres manufactured for three-wheeled motorcycles but similar to those for motor cars, steered using a handlebar and fitted with a steering system based on the Ackermann principle, falls within heading 8703 of that nomenclature.