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Document 62009CA0273
Case C-273/09: Judgment of the Court (Third Chamber) of 22 December 2010 (reference for a preliminary ruling from the Rechtbank Haarlem (Netherlands)) — Premis Medical BV v Inspecteur van de Belastingdienst/Douane Rotterdam, Kantoor Laan op Zuid (Regulation (EC) No 729/2004 — Classification of the product ‘walker-rollator’ in the Combined Nomenclature — Heading 9021 — Heading 8716 — Corrigendum — Validity)
Case C-273/09: Judgment of the Court (Third Chamber) of 22 December 2010 (reference for a preliminary ruling from the Rechtbank Haarlem (Netherlands)) — Premis Medical BV v Inspecteur van de Belastingdienst/Douane Rotterdam, Kantoor Laan op Zuid (Regulation (EC) No 729/2004 — Classification of the product ‘walker-rollator’ in the Combined Nomenclature — Heading 9021 — Heading 8716 — Corrigendum — Validity)
Case C-273/09: Judgment of the Court (Third Chamber) of 22 December 2010 (reference for a preliminary ruling from the Rechtbank Haarlem (Netherlands)) — Premis Medical BV v Inspecteur van de Belastingdienst/Douane Rotterdam, Kantoor Laan op Zuid (Regulation (EC) No 729/2004 — Classification of the product ‘walker-rollator’ in the Combined Nomenclature — Heading 9021 — Heading 8716 — Corrigendum — Validity)
OJ C 63, 26.2.2011, p. 5–6
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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26.2.2011 |
EN |
Official Journal of the European Union |
C 63/5 |
Judgment of the Court (Third Chamber) of 22 December 2010 (reference for a preliminary ruling from the Rechtbank Haarlem (Netherlands)) — Premis Medical BV v Inspecteur van de Belastingdienst/Douane Rotterdam, Kantoor Laan op Zuid
(Case C-273/09) (1)
(Regulation (EC) No 729/2004 - Classification of the product ‘walker-rollator’ in the Combined Nomenclature - Heading 9021 - Heading 8716 - Corrigendum - Validity)
2011/C 63/09
Language of the case: Dutch
Referring court
Rechtbank Haarlem
Parties to the main proceedings
Applicant: Premis Medical BV
Defendant: Inspecteur van de Belastingdienst/Douane Rotterdam, Kantoor Laan op Zuid
Re:
Reference for a preliminary ruling — Rechtbank Haarlem (Netherlands) — Interpretation of Commission Regulation (EC) No 729/2004 of 15 April 2004 concerning the classification of certain goods in the Combined Nomenclature (OJ 2004 L 113, p. 5) — Orthopaedic appliances or appliances designed to compensate for a defect or disability within the meaning of Heading 9021 of the Combined Nomenclature — Mobile walking aids designed to designed to assist those with limited mobility
Operative part of the judgment
Commission Regulation (EC) No 729/2004 of 15 April 2004 concerning the classification of certain goods in the Combined Nomenclature, in the version resulting from a corrigendum published on 7 May 2004, is invalid in so far as, first, that corrigendum extended the scope of application of the initial regulation to walker-rollators consisting of an aluminium frame on four wheels, two of which are front swivel wheels, handles and brakes, and designed to assist persons who have difficulties in walking and, secondly, it classifies those walker-rollators under subheading 8716 80 00 of the Combined Nomenclature.