Asunto C-409/14: Sentencia del Tribunal de Justicia (Sala Quinta) de 8 de septiembre de 2016 (petición de decisión prejudicial planteada por el Debreceni Közigazgatási és Munkaügyi Bíróság — Hungría) — Schenker Nemzetközi Szállítmányozási és Logisztikai Kft./Nemzeti Adó- és Vámhivatal Észak-alföldi Regionális Vám- és Pénzügyőri Főigazgatósága (Procedimiento prejudicial — Arancel Aduanero Común — Nomenclatura Combinada — Clasificación de las mercancías — Interpretación de una subpartida de la Nomenclatura Combinada — Directiva 2008/118/CE — Importación de productos sujetos a impuestos especiales — Régimen aduanero suspensivo — Consecuencias de una declaración en aduana indicando una subpartida erró...
Section | información judicial |
Issuing Organization | Tribunal de Justicia de las Comunidades Europeas |
31.10.2016 ES Diario Oficial de la Unión Europea C 402/3
Lengua de procedimiento: húngaro
Debreceni Közigazgatási és Munkaügyi Bíróság
Demandante: Schenker Nemzetközi Szállítmányozási és Logisztikai Kft.
Demandada: Nemzeti Adó- és Vámhivatal Észak-alföldi Regionális Vám- és Pénzügyőri Főigazgatósága
1) El 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 la versión modificada por el Reglamento (UE) n.o 861/2010 de la Comisión, de 5 de octubre de 2010, debe interpretarse en el sentido de que no está comprendida en la partida 2401 de la Nomenclatura Combinada que figura en el anexo I del Reglamento n.o 2658/87, en la versión modificada por el Reglamento n.o 861/2010, una mercancía como la que es objeto del litigio principal, consistente en tabaco para fumar, no obstante la presencia de desperdicios de tabaco, dado que éstos no se oponen a ese destino del producto considerado. Sin embargo, esa mercancía puede incluirse en la partida 2403 de esta nomenclatura, y más específicamente en la subpartida 2403 10 90 de dicha nomenclatura, cuando está envasada a granel, compactada, en cartones con forro interior de plástico, cuyo peso neto es de 30 kg.
2) El concepto de «régimen aduanero suspensivo», previsto en el artículo 4, punto 6, de la Directiva 2008/118/CE del Consejo de 16 de diciembre de 2008, relativa al régimen general de los impuestos especiales, y por la que se deroga la Directiva 92/12/CEE del Consejo, de 25 de...
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