Asunto C-198/15: Sentencia del Tribunal de Justicia (Sala Décima) de 26 de mayo de 2016 [petición de decisión prejudicial planteada por el First-tier Tribunal (Tax Chamber) — Reino Unido] — Invamed Group Ltd y otros/Commisioners for Her Majesty’s Revenue & Customs (Procedimiento prejudicial — Arancel Aduanero Común — Clasificación arancelaria — Nomenclatura Combinada — Sección XVII — Material de transporte — Capítulo 87 — Vehículos automóviles, tractores, velocípedos y demás vehículos terrestres, sus partes y accesorios — Partidas 8703 y 8713 — Vehículos con motor eléctrico alimentado por batería — Concepto de «personas inválidas»)
Section | información judicial |
Issuing Organization | Tribunal de Justicia de las Comunidades Europeas |
18.7.2016 ES Diario Oficial de la Unión Europea C 260/7
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, Invacare International SARL
Demandada: Commisioners for Her Majesty’s Revenue & Customs
1) La partida 8713 de la Nomenclatura Combinada, que figura en el anexo I del Reglamento (CEE) n.o 2658/87 del Consejo, de 23 de julio de 1987, relativo a la Nomenclatura Arancelaria y Estadística y al Arancel Aduanero Común, en su versión modificada por el Reglamento (CE) n.o 1810/2004 de la Comisión, de 7 de septiembre de 2004, debe interpretarse en el sentido de que: — la expresión «para inválidos» significa que el producto está destinado únicamente a los inválidos;
— la circunstancia de que un vehículo pueda ser utilizado por personas no inválidas es irrelevante a efectos de la clasificación en la partida 8713 de la Nomenclatura Combinada;
— las notas explicativas...
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