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Jurisprudencia TJUE - Clasificacion arancelaria

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5 sentencias - HS 3004

C-941/19
CJEU

Samohýl group a.s. v Generální ředitelství cel

On those grounds, the Court (Ninth Chamber) hereby rules: The Combined Nomenclature 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) No 1101/2014 of 16 October 2014, must be interpreted as meaning that a product consisting of a solution intended for cats, which must be applied by local cutaneous route (spot-on) by means of pipettes (0.5ml) and which contains the active substance fipronil (50 mg per pipette), and excipients, such as butylated hydroxyanisole E 320, butylated hydroxytoluene E 321, benzyl alcohol and diethylene glycol monoethyl ether, comes within tariff heading 3808 of the CN, as an ‘insecticide’, subject to the assessment by the referring court of all the facts at its disposal. [Signatures] ( *1 ) Language of the case: Czech.

10 mar 20213002, 3003, 3004 +1
C-124/15
CJEU

Salutas Pharma GmbH v Hauptzollamt Hannover

Judgment of the Court (First Chamber) of 17 February 2016.#Salutas Pharma GmbH v Hauptzollamt Hannover.#Reference for a preliminary ruling — Common Customs Tariff — Tariff classification — Combined Nomenclature — Heading 3004 — Effervescent tablets containing 500 mg of calcium — Level of substance per recommended daily dose significantly higher than the recommended daily allowance to maintain general health or well-being).#Case C-124/15.

17 feb 20163004
C‑267/13
General Court

Nutricia NV v Staatssecretaris van Financiën

On those grounds, the Court (Sixth Chamber) hereby rules: Tariff heading 3004 of 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, as amended by Commission Regulation (EC) No 1549/2006 of 17 October 2006, must be interpreted as meaning that the term ‘medicaments’ within the meaning of that heading includes food preparations intended exclusively to be administered enterally (by means of a stomach tube) under medical supervision to persons who are receiving medical care, provided that that product is administered, as part of the control of the disease or ailment affecting them, in order to prevent or control their malnutrition. [Signatures] ( *1 ) Language of the case: Dutch.

30 abr 20142202, 3004
C-267/13
CJEU

Nutricia NV / Staatssecretaris van Financiën

On those grounds, the Court (Sixth Chamber) hereby rules: Tariff heading 3004 of 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, as amended by Commission Regulation (EC) No 1549/2006 of 17 October 2006, must be interpreted as meaning that the term ‘medicaments’ within the meaning of that heading includes food preparations intended exclusively to be administered enterally (by means of a stomach tube) under medical supervision to persons who are receiving medical care, provided that that product is administered, as part of the control of the disease or ailment affecting them, in order to prevent or control their malnutrition. [Signatures] ( *1 ) Language of the case: Dutch.

30 abr 20142202, 3004
C-405/95.
CJEU

Bioforce GmbH v Oberfinanzdirektion München.

On those grounds, THE COURT (First Chamber), in answer to the questions referred to it by the Finanzgericht München by order of 14 December 1995, hereby rules: The Common Customs Tariff, in the version established in Annex I to Commission Regulation (EEC) No 2551/93 of 10 August 1993 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff must be interpreted as meaning that Echinacea purpurea extract-based drops must be classified under heading 3004.

15 may 19973004