Asunto C-198/15: Petición de decisión prejudicial planteada por el First-tier Tribunal (Tax Chamber) (Reino Unido) el 29 de abril de 2015 — Invamed Group Ltd, Invacare UK Ltd, Days Healthcare Ltd, Electric Mobility Euro Ltd, Medicare Technology Ltd, Sunrise Medical Ltd/Commissioners for Her Majesty’s Revenue & Customs
13.7.2015 ES Diario Oficial de la Unión Europea C 228/6
Lengua de procedimiento: inglés
First-tier Tribunal (Tax Chamber)
Demandantes: Invamed Group Ltd, Invacare UK Ltd, Days Healthcare Ltd, Electric Mobility Euro Ltd, Medicare Technology Ltd, Sunrise Medical Ltd
Demandada: Commissioners for Her Majesty’s Revenue & Customs
Las cuestiones prejudiciales se refieren al anexo I del Reglamento (CEE) no 2658/87 del Consejo, relativo a la Nomenclatura Arancelaria y Estadística y al Arancel Aduanero Común (1), modificado por el Reglamento (CE) no 1549/2006 de la Comisión, y a la partida 8713 de dicho anexo.
1) ¿La expresión «para inválidos» significa «únicamente» para inválidos
2) ¿Cuál es el significado del término «inválidos» En particular: a) ¿su significado se restringe a las personas que sufren una discapacidad además de una limitación respecto de su capacidad para caminar o caminar sin dificultad, o incluye a personas cuya única limitación afecta a su capacidad para caminar o para caminar sin dificultad
b) ¿implica el término «inválido» algo más que una limitación marginal de una capacidad
c) ¿una limitación temporal como la ocasionada por la rotura de una pierna constituye una invalidez
3) ¿Modifica la nota explicativa de la Nomenclatura Combinada de 4 de enero de 2005 (2005/C 1/03) (2) el significado de la partida 8713 de la NC al excluir a los electromóviles que tienen una columna...
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