Reference for a preliminary ruling – Customs union – Common Customs Tariff – Combined Nomenclature – Classification of goods – Tariff heading 8703 – Motor cars and other motor vehicles principally designed for the transport of persons – Tariff heading 8713 – Carriages for disabled persons – Regulation (EC) No 718/2009 – Implementing Regulation (EU) 2021/1367 – SELVO 4800 vehicle – Concept of ‘disabled persons’
Summary and operative part
Judgment of the Court (Eighth Chamber) of 28 November 2024.#BG Technik cs, a.s. v Generální ředitelství cel.#Reference for a preliminary ruling – Customs union – Common Customs Tariff – Combined Nomenclature – Classification of goods – Tariff heading 8703 – Motor cars and other motor vehicles principally designed for the transport of persons – Tariff heading 8713 – Carriages for disabled persons – Regulation (EC) No 718/2009 – Implementing Regulation (EU) 2021/1367 – SELVO 4800 vehicle – Concept of ‘disabled persons’.#Joined Cases C-129/23 and C-567/23.
Keywords
Customs unionCommon Customs TariffCombined NomenclatureClassification of goodsTariff heading 8703Motor cars and other motor vehicles principally designed for the transport of persons