autres

Skatteministeriet contre Danish Fluid System Technologies A/S

Arrêt de la Cour (sixième chambre) du 25 mai 2023.#Skatteministeriet contre Danish Fluid System Technologies A/S.#Renvoi préjudiciel – Règlement (CEE) no 2658/87 – Union douanière – Tarif douanier commun – Classement tarifaire – Nomenclature combinée – Position 7307 – Accessoires de tuyauterie – Sous-position 7307 22 10 – Manchons.#Affaire C-368/22.

Openbaar Ministerie et Federale Overheidsdienst Financiën contre Profit Europe NV et Gosselin Forwarding Services NV

Arrêt de la Cour (dixième chambre) du 15 juillet 2021.#Openbaar Ministerie et Federale Overheidsdienst Financiën contre Profit Europe NV et Gosselin Forwarding Services NV.#Renvoi préjudiciel – Politique commerciale – Règlement (UE) no 1071/2012 – Règlement d’exécution (UE) no 430/2013 – Tarif douanier commun – Classement tarifaire – Nomenclature combinée – Sous-positions 7307 11 10, 7307 19 10 et 7307 19 90 – Portée – Classement tarifaire résultant d’un arrêt de la Cour – Droits antidumping définitifs sur les importations d’accessoires de tuyauterie filetés, moulés, en fonte malléable – Applicabilité des droits antidumping définitifs à des accessoires de tuyauterie filetés, moulés, en fonte à graphite sphéroïdal.#Affaire C-362/20.

KORADO a.s. contre Generální ředitelství cel

Arrêt de la Cour (huitième chambre) du 15 mai 2019.#KORADO a.s. contre Generální ředitelství cel.#Renvoi préjudiciel – Tarif douanier commun – Classement tarifaire – Nomenclature combinée – Pièces en acier soudées – Radiateurs pour le chauffage central, à chauffage non électrique – Positions 7307 et 7322 – Notions de “parties” de radiateurs et d’“accessoires de tuyauterie” – Règlement d’exécution (UE) 2015/23 – Validité.#Affaire C-306/18.

2015/23

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 2(a) to Section XV, and by the wording of CN codes 7307, 7307 93 and 7307 93 19. The article has the objective characteristics of tube and pipe fittings classified under heading 7307. Articles of heading 7307 are, in accordance with note 2(a) to Section XV, parts of general use. As references to parts, inter alia, in Chapter 73 do not include references to parts of general use as defined in that note, classification of the article under heading 7322 as a part of radiators for central heating is excluded (see also the Harmonised System Explanatory Notes to heading 7322, point (2)(a)). The article is therefore to be classified under CN code 7307 93 19 as other butt welding tube or pipe fittings of steel with the greatest external diameter not exceeding 609,6 mm. Classification is determined by the General Rules 1 and 6 for the interpretation of the Combined Nomenclature, note 5 to Chapter 34 and the wording of CN codes 3404 and 3404 90 00. Classification under heading 1516 is excluded as other ingredients are added (10 % mono- and diglycerides of fatty acids). Classification under heading 1517 is also excluded as the product has a waxy character which is not covered by the scope of heading 1517. The product is a chemically produced organic product of waxy character that is not water- soluble (see note 5 to Chapter 34) and which also fulfils the criteria of an artificial wax (see also the Harmonized System Explanatory Notes to heading 3404, in particular letter A). The product is therefore to be classified in CN code 3404 90 00 as other artificial waxes and prepared waxes. Documented CN 2026 code: 73079319, 34049000.