Comunicaciones al DO nº C-182/19 of Tribunal de Justicia, Sala Séptima, May 03, 2019
Resolution Date | May 03, 2019 |
Issuing Organization | Sala Séptima |
Decision Number | C-182/19 |
Petición de decisión prejudicial planteada por el First-tier Tribunal (Tax Chamber) (Reino Unido) el 26 de febrero de 2019 - Pfizer Consumer Healthcare Ltd / Commissioners for Her Majesty’s Revenue and Customs
(Asunto C-182/19)
Lengua de procedimiento: inglés
Órgano jurisdiccional remitente
First-tier Tribunal (Tax Chamber)
Partes en el procedimiento principal
Recurrente: Pfizer Consumer Healthcare Ltd
Recurrida: Commissioners for Her Majesty’s Revenue and Customs
Cuestión prejudicial
¿Es nulo el Reglamento de Ejecución (UE) 2016/1140 1 de la Comisión, de 8 de julio de 2016, relativo a la clasificación de determinadas mercancías en la nomenclatura combinada en la medida en que clasifica en el código NC 3824, concretamente, en el 3824 90 96, productos que
i) están constituidos por una materia similar a un vendaje que contiene «células térmicas» y que incluye sustancias químicas,
ii) son similares a un emplasto, aunque con efectos terapéuticos adicionales,
iii) alivian el dolor, reducen la rigidez y favorecen la cicatrización de los tejidos (como se ha verificado en numerosos ensayos clínicos) por medio de una reacción química exotérmica,
iv) se presentan en formas o en envases para la venta al por menor, y
v) se presentan y comercializan explícitamente para fines médicos y con los efectos indicados en el inciso iii) anterior,
basándose en que son las...
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