Asunto C-40/14: Petición de decisión prejudicial planteada por la Cour de cassation (Francia) el 27 de enero de 2014 — Direction générale des douanes et droits indirects, Chef de l’agence de poursuites de la Direction nationale du renseignement et des enquêtes douanières, Direction regionale des douanes et droits indirects de Lyon/Utopia SARL, cuyo nombre comercial es Marshall Bioresources
Lengua de procedimiento: francés
Cour de cassation
Recurrentes: Direction générale des douanes et droits indirects, Chef de l’agence de poursuites de la Direction nationale du renseignement et des enquêtes douanières, Direction regionale des douanes et droits indirects de Lyon
Recurrida: Utopia SARL, cuyo nombre comercial es Marshall Bioresources
1)
¿Puede disfrutar un importador de animales especialmente preparados para ser utilizados en laboratorio de la franquicia de derechos de importación prevista para este tipo de mercancía en el artículo 60 del Reglamento (CEE) no 918/83 del Consejo, de 28 de marzo de 1983, relativo al establecimiento de un régimen comunitario de franquicias aduaneras, (1) cuando él mismo no sea un establecimiento público o de utilidad pública, o privado autorizado cuya actividad principal sea la enseñanza o la investigación científica, pero tenga como clientes a establecimientos que cumplen estos requisitos?
2)
¿Debe interpretarse la regla general 5 b) de las reglas generales para la interpretación de la Nomenclatura Combinada en el sentido de que las jaulas que sirven para el transporte de animales vivos destinados a la investigación...
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