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Document 62023CN0344

Case C-344/23, BIOR: Request for a preliminary ruling from the Augstākā tiesa (Senāts) (Latvia) lodged on 31 May 2023 — Pārtikas drošības, dzīvnieku veselības un vides zinātniskais institūts BIOR v Valsts ieņēmumu dienests

OJ C 286, 14.8.2023, p. 23–23 (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

14.8.2023   

EN

Official Journal of the European Union

C 286/23

Request for a preliminary ruling from the Augstākā tiesa (Senāts) (Latvia) lodged on 31 May 2023 — Pārtikas drošības, dzīvnieku veselības un vides zinātniskais institūts BIOR v Valsts ieņēmumu dienests

(Case C-344/23, BIOR)

(2023/C 286/28)

Language of the case: Latvian

Referring court

Augstākā tiesa (Senāts)

Parties to the main proceedings

Applicant at first instance, respondent in cassation: Pārtikas drošības, dzīvnieku veselības un vides zinātniskais institūts BIOR

Defendant at first instance, appellant in cassation: Valsts ieņēmumu dienests

Questions referred

1.

Must the expression ‘scientific instrument or apparatus’ in Article 46(a) of Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty, (1) be interpreted as meaning that it may include objects which, by virtue of their particular technical structure and functioning, themselves serve directly as a means of scientific research?

2.

Must the combined nomenclature 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, (2) as amended by Commission Implementing Regulation (EU) 2017/1925 of 12 October 2017 (3) be interpreted as meaning that subheading 3926 90 92 90 of the combined nomenclature may include fish tags made of plastic?

(1)  OJ 2009 L 324, p. 23.

(2)  OJ 1987 L 256, 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).

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