autres

166/2007

El producto es una variedad de artículos de tocador envasados para la venta minorista, compuesto por un vaso, un porta jabón, un recipiente cilíndrico para cepillos de dientes y un dispensador de jabón líquido. Todos los artículos están fabricados en loza, con excepción de la bomba de plástico del dispensador, y presentan un diseño homogéneo. Destinado a uso doméstico para la higiene personal, este conjunto generalmente corresponde a la posición 6912 (obras en cerámica para usos domésticos), clasificándose en conjunto según la RGI 3 b) por la materia que confiere su carácter esencial, a saber, la loza. El artículo también debe cumplir con los requisitos de seguridad aplicables a los artículos de baño y con la conformidad de los materiales en contacto con productos de higiene.

883/94

Classification is determined by the provisions of General Rules 1, 3 (c) and 6 for the interpretation of the combined nomenclature and by the texts of CN codes 8704, 8704 23 and 8704 23 91. The vehicle cannot be classified within CN code 8705 10 00 since it lacks a crane slewing ring and it is not identifiable as any other special purpose motor vehicle Documented CN 2026 code: 87042391.

Kubota (UK) Limited and EP Barrus Limited v Commissioners for Her Majesty's Revenue & Customs

Judgment of the Court (Sixth Chamber) of 22 February 2018.#Kubota (UK) Limited and EP Barrus Limited v Commissioners for Her Majesty's Revenue & Customs.#Reference for a preliminary ruling — Common Customs Tariff — Tariff headings — Motor vehicles for the transport of goods — Subheadings 8704 10 10 and 8704 21 91 — Regulation (EU) 2015/221 — Validity.#Case C-545/16.

B.A.S. Trucks BV v Staatssecretaris van Financiën.

On those grounds, the Court (Fifth Chamber) hereby rules: Subheading 8704 10 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 2261/98 of 26 October 1998, must be interpreted as meaning that it covers dumpers within the meaning of that subheading which are designed specifically and primarily for use off paved, public roads. The fact that dumper trucks have distinctive characteristics which enable them to be driven, incidentally, on paved, public roads does not preclude their classification as dumpers within the meaning of that subheading. [Signatures] * Language of the case: Dutch.

DFDS BV v Inspecteur der Belastingdienst - Douanedistrict Rotterdam.

Arrêt de la Cour Case C-396/02 DFDS BV v Inspecteur der Belastingdienst – Douanedistrict Rotterdam (Reference for a preliminary ruling from the Gerechtshof te Amsterdam) (Common Customs Tariff – Combined Nomenclature – Tariff classification – Subheading 8704 10 – ‘Minitrac’ for the transport and dumping of sand, earth and stones with a sophisticated tipping system) Summary of the Judgment Common Customs Tariff – Tariff headings – Flatbed vehicle with a sophisticated tipping system – Classification under subheading 8704 10 of the Combined Nomenclature The fact that a flatbed vehicle is equipped with an intricate, versatile and precise tipping function does not exclude its classification as a dumper within the meaning of subheading 8704 10 of the Combined Nomenclature set out in Annex I to Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, in the versions resulting from Regulations Nos 3115/94 and 3009/95. It is clear from the descriptions of such vehicles in the explanatory notes on the Combined Nomenclature and the Harmonised System that an essential characteristic of dumpers is to have a tipping hopper or an opening bottom for the transport of rubble and various materials. There is, by contrast, no indication in those notes that the form or functioning of the tipping hoppers can constitute, by themselves, decisive criteria for the classification of a vehicle as a dumper. (see paras 32, 37, operative part) JUDGMENT OF THE COURT ...