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Document 62020CB0099
Case C-99/20: Order of the Court (Ninth Chamber) of 3 December 2020 (request for a preliminary ruling from the Curtea de Apel Alba Iulia — Romania) — Siebenburgisches Nugat SRL v Direcţia Generală Regională a Finanţelor Publice Braşov, Agenţia Naţională de Administrare Fiscală — Direcţia Generală a Vămilor — Direcţia Regională Vamală Braşov — Biroul Vamal de Interior Sibiu (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Customs union — Common customs tariff — Combined nomenclature — Tariff headings — Subheading 8302 41 30 — Metal rail components for hanging curtains)
Case C-99/20: Order of the Court (Ninth Chamber) of 3 December 2020 (request for a preliminary ruling from the Curtea de Apel Alba Iulia — Romania) — Siebenburgisches Nugat SRL v Direcţia Generală Regională a Finanţelor Publice Braşov, Agenţia Naţională de Administrare Fiscală — Direcţia Generală a Vămilor — Direcţia Regională Vamală Braşov — Biroul Vamal de Interior Sibiu (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Customs union — Common customs tariff — Combined nomenclature — Tariff headings — Subheading 8302 41 30 — Metal rail components for hanging curtains)
Case C-99/20: Order of the Court (Ninth Chamber) of 3 December 2020 (request for a preliminary ruling from the Curtea de Apel Alba Iulia — Romania) — Siebenburgisches Nugat SRL v Direcţia Generală Regională a Finanţelor Publice Braşov, Agenţia Naţională de Administrare Fiscală — Direcţia Generală a Vămilor — Direcţia Regională Vamală Braşov — Biroul Vamal de Interior Sibiu (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Customs union — Common customs tariff — Combined nomenclature — Tariff headings — Subheading 8302 41 30 — Metal rail components for hanging curtains)
OJ C 79, 8.3.2021, pp. 16–17
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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8.3.2021 |
EN |
Official Journal of the European Union |
C 79/16 |
Order of the Court (Ninth Chamber) of 3 December 2020 (request for a preliminary ruling from the Curtea de Apel Alba Iulia — Romania) — Siebenburgisches Nugat SRL v Direcţia Generală Regională a Finanţelor Publice Braşov, Agenţia Naţională de Administrare Fiscală — Direcţia Generală a Vămilor — Direcţia Regională Vamală Braşov — Biroul Vamal de Interior Sibiu
(Case C-99/20) (1)
(Reference for a preliminary ruling - Article 99 of the Rules of Procedure of the Court of Justice - Customs union - Common customs tariff - Combined nomenclature - Tariff headings - Subheading 8302 41 30 - Metal rail components for hanging curtains)
(2021/C 79/20)
Language of the case: Romanian
Referring court
Curtea de Apel Alba Iulia
Parties to the main proceedings
Applicant: Siebenburgisches Nugat SRL
Defendants: Direcţia Generală Regională a Finanţelor Publice Braşov, Agenţia Naţională de Administrare Fiscală — Direcţia Generală a Vămilor — Direcţia Regională Vamală Braşov — Biroul Vamal de Interior Sibiu
Intervener: Hans Draser Internationales Marketing
Operative part of the order
The combined nomenclature, as 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, in the version resulting from Commission Implementing Regulation (EU) 2015/1754 of 6 October 2015, must be interpreted as meaning that rail components for hanging curtains, in the form of finished tubes (painted, nickel-plated, chromed), come under tariff subheading 8302 41 90, unless those finished tubes consist in rods, tubes or bars merely cut to the desired length, which it is for the referring court to verify for the purposes of the tariff classification of the goods.