Asunto C-545/16: Petición de decisión prejudicial planteada por el First-tier Tribunal (Tax Chamber) (Reino Unido) el 28 de octubre de 2016 — Kubota (UK) Limited, EP Barrus Limited/Commissioners for Her Majesty’s Revenue & Customs
Section | información judicial |
16.1.2017 ES Diario Oficial de la Unión Europea C 14/28
Lengua de procedimiento: inglés
First-tier Tribunal (Tax Chamber)
Recurrentes: Kubota (UK) Limited, EP Barrus Limited
Recurrida: Commissioners for Her Majesty’s Revenue & Customs
1) ¿Es nulo el Reglamento de Ejecución (UE) 2015/221 (1) de la Comisión relativo a la clasificación de determinadas mercancías en la Nomenclatura Combinada en la medida en que clasifica los vehículos especificados en el Reglamento en el código 8704 21 91 de la NC, y no en el código 8704 10 de la NC
2) En particular, ¿es nulo el Reglamento de Ejecución (UE) 2015/221 de la Comisión relativo a la clasificación de determinadas mercancías en la Nomenclatura Combinada en la medida en que: restringe indebidamente el ámbito de aplicación de la subpartida 8704 10; tiene en cuenta criterios inadmisibles; es intrínsecamente incongruente; no tiene debidamente en cuenta las Notas...
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