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Document 62015CN0198

Case C-198/15: Reference for a preliminary ruling from First-tier Tribunal (Tax Chamber) (United Kingdom) made on 29 April 2015 — Invamed Group Ltd, Invacare UK Ltd, Days Healthcare Ltd, Electric Mobility Euro Ltd, Medicare Technology Ltd, Sunrise Medical Ltd v Commissioners for Her Majesty's Revenue & Customs

OJ C 228, 13.7.2015, p. 6–6 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

13.7.2015   

EN

Official Journal of the European Union

C 228/6

Reference for a preliminary ruling from First-tier Tribunal (Tax Chamber) (United Kingdom) made on 29 April 2015 — Invamed Group Ltd, Invacare UK Ltd, Days Healthcare Ltd, Electric Mobility Euro Ltd, Medicare Technology Ltd, Sunrise Medical Ltd v Commissioners for Her Majesty's Revenue & Customs

(Case C-198/15)

(2015/C 228/07)

Language of the case: English

Referring court

First-tier Tribunal (Tax Chamber)

Parties to the main proceedings

Applicants: Invamed Group Ltd, Invacare UK Ltd, Days Healthcare Ltd, Electric Mobility Euro Ltd, Medicare Technology Ltd, Sunrise Medical Ltd

Defendant: Commissioners for Her Majesty's Revenue & Customs

Questions referred

The Questions referred relate to Annex I of Council Regulation (EEC) No 2658/87 (1) on the tariff and statistical nomenclature and on the Common Customs Tariff as amended by Commission Regulation (EC) No 1549/2006, and to heading 8713 therein.

1.

Do the words ‘for disabled persons’ mean ‘only’ for disabled persons?

2.

What is the meaning of the words ‘disabled persons’; in particular:

a)

is their meaning confined to persons who have a disability in addition to a limitation on their ability to walk or to walk easily; or does it include persons whose only limitation is on their ability to walk or to walk easily?

b)

does ‘disabled’ connote more than a marginal limitation on some ability?

c)

is a temporary limitation such as results from a broken leg capable of being a disability?

3.

Does the CNEN of 4 January 2005 (2005/C1/03) (2), in excluding scooters fitted with separate steering columns, alter the meaning of the heading 8713?

4.

Does the possibility of use of a vehicle by a person without a disability affect the tariff classification if it can be said that the vehicle has special features which alleviate the effects of a disability?

5.

If suitability for use by non-disabled persons is a relevant consideration, to what extent should the disadvantages of such use also be a relevant consideration in determining such suitability?

(1)  OJ L 301, p. 1.

(2)  Explanatory notes to the Combined Nomenclature of the European Union OJ C 137, p. 1.

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