Reglamento (CE) nº 321/2007 de la Comisión, de 23 de marzo de 2007, por el que se modifica el Reglamento (CEE) nº 396/92 relativo a la clasificación de ciertas mercancías en la nomenclatura combinada
Section | Reglamento |
Issuing Organization | Comisión de las Comunidades Europeas |
REGLAMENTO (CE) No 321/2007 DE LA COMISIÓN de 23 de marzo de 2007 por el que se modifica el Reglamento (CEE) no 396/92 relativo a la clasificación de ciertas mercancías en la nomenclatura combinada LA COMISIÓN DE LAS COMUNIDADES EUROPEAS,
Visto el Tratado constitutivo de la Comunidad Europea,
Visto el Reglamento (CEE) no 2658/87 del Consejo, de 23 de julio de 1987, relativo a la nomenclatura arancelaria y estadística y al arancel aduanero común (1), y, en particular, su artículo 9, apartado 1, letra a),
Considerando lo siguiente:
(1) El punto 4 del anexo del Reglamento (CEE) no 396/92 de la Comisión (2) clasifica en el código NC 8704 31 91 de la nomenclatura combinada ciertos vehículos provistos de un volquete reforzado con basculación hidráulica. El mismo punto 4 indica que, por causa de la versatilidad y compleja construcción del volquete basculable, estos vehículos no pueden clasificarse en el código NC 8704 10 como volquetes.
(2) En la sentencia emitida en el asunto C-396/02 (3), el Tribunal de Justicia de las Comunidades Europeas concluye que el hecho de que un vehículo con caja esté dotado de una función de volcado compleja, múltiple y precisa no se opone a su clasificación como volquete automotor en la subpartida 8704 10 de la nomenclatura combinada.
(3) Dado que la medida prevista en el Reglamento (CEE) no 396/92 no es conforme con la sentencia del Tribunal de Justicia que declara incorrecto el punto 4, dicho reglamento debe ser modificado ya que en él se clasifican, en el código NC 8704 31, los vehículos provistos de un sistema con basculación hidráulica. Por lo tanto, es preciso suprimir este punto cuatro y revocarlo con efectos del 10 de marzo de 1992.
(4) Las medidas previstas en el presente Reglamento se ajustan al dictamen del Comité del código aduanero.
HA ADOPTADO EL PRESENTE REGLAMENTO:
Se suprime el punto 4 del anexo del Reglamento (CEE) no 396/92.
El presente Reglamento entrará en vigor el día...
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