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6 sentencias - HS 9021

Kinova Europe GmbH v Hauptzollamt Hannover

On those grounds, THE GENERAL COURT (Fifth Chamber, sitting with five Judges) hereby rules: Heading 9021 of 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) 2019/1776 of 9 October 2019, must be interpreted as meaning that the expressions ‘orthopaedic appliances’ and ‘other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability’, referred to by that heading, do not cover a robotic arm attached to an electric wheelchair which is operated by means of a joystick or a head control in order to perform movements imitating the movements of a human arm to handle certain objects. Papasavvas Sampol Pucurull Laitenberger Stancu Valasidis Delivered in open court in Luxembourg on 3 June 2026. [Signatures] * Language of the case: German.

Amoena Ltd v Commissioners for Her Majesty's Revenue and Customs

On those grounds, the Court (Tenth Chamber) hereby rules: The examination of the questions referred has not revealed any elements capable of affecting the validity of Commission Implementing Regulation (EU) 2017/1167 of 26 June 2017 concerning the classification of certain goods in the Combined Nomenclature. Jarukaitis Juhász Lycourgos Delivered in open court in Luxembourg on 19 December 2019. A. Calot Escobar Registrar I. Jarukaitis President of the Tenth Chamber ( *1 ) Language of the case: English.

19 dic 20196212, 9010, 9021

Skatteministeriet v Estron A/S

On those grounds, the Court (Sixth Chamber) hereby rules: 1. Note 2(a) to Chapter 90 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 1031/2008 of 19 September 2008, read in conjunction with General Rules Nos 1 and 6 for the interpretation of the Combined Nomenclature, must be interpreted as meaning that the expression ‘Parts and accessories which are goods included in any of the headings of this chapter or of Chapter 84, 85 or 91’ in that note refers only to the four-digit headings of those chapters. 2. It is for the referring court to classify the hearing aid connectors at issue in the main proceedings for customs purposes in the light of the indications provided by the Court in answer to the questions that the referring court referred to it for a preliminary ruling. 3. Note 1(m) to Section XVI of the Combined Nomenclature in Annex I to Regulation No 2658/87, as amended by Regulation No 1031/2008, must be interpreted as meaning that, where goods are included in Chapter 90, they cannot also be included in Chapters 84 and 85 thereof. [Signatures] ( *1 ) Language of the case: Danish.

16 may 20198544, 9021

Medtronic GmbH v Finanzamt Neuss

Judgment of the Court (Tenth Chamber) of 12 April 2018.#Medtronic GmbH v Finanzamt Neuss.#Reference for a preliminary ruling — Regulation (EEC) No 2658/87 — Customs Union and Common Customs Tariff — Tariff classification — Combined Nomenclature — Subheadings 9021 10 10, 9021 10 90 and 9021 90 90 — Spinal fixation systems — Implementing Regulation (EU) No 1214/2014.#Case C-227/17.

12 abr 20189021

Stryker EMEA Supply Chain Services BV v Inspecteur van de Belastingdienst/Douane kantoor Rotterdam Rijnmond

Judgment of the Court (Eighth Chamber) of 26 April 2017.#Stryker EMEA Supply Chain Services BV v Inspecteur van de Belastingdienst/Douane kantoor Rotterdam Rijnmond.#Reference for a preliminary ruling — Common Customs Tariff — Tariff headings — Classification of goods — Implant screws intended to be inserted in the human body for the treatment of fractures or the stabilisation of prostheses — Combined Nomenclature — Heading 9021 — Implementing regulation (EU) No 1212/2014 — Validity.#Case C-51/16.

26 abr 20179021

Premis Medical BV v Inspecteur van de Belastingdienst/Douane Rotterdam, kantoor Laan op Zuid.

On those grounds, the Court (Third Chamber) hereby rules: 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. [Signatures] * Language of the case: Dutch.

22 dic 20108716, 9021