# C_2017038EN.01000801.xml

| 6.2.2017 | EN | Official Journal of the European Union | C 38/8 |
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Request for a preliminary ruling from the Finanzgericht Hamburg (Germany) lodged on 3 November 2016 — Lutz GmbH v Hauptzollamt Hannover

(Case C-556/16)

(2017/C 038/11)

Language of the case: German

Referring court

Finanzgericht Hamburg

Parties to the main proceedings

Applicant: Lutz GmbH

Defendant: Hauptzollamt Hannover

Questions referred

| 1. | (a)
Are the European Commission Explanatory Notes to the Combined Nomenclature of the European Union( 1 ) on subheading 6212 2000 (OJ 2015 C 76, p. 1, at p. 255) to be interpreted as meaning that a panty girdle has ‘restricted horizontal’ elasticity where the horizontal elasticity is less than the vertical elasticity? (b)
If the answer to Question 1(a) is in the affirmative:
On the basis of which objective criteria is this comparison between vertical and horizontal elasticity to be made? | (a) | Are the European Commission Explanatory Notes to the Combined Nomenclature of the European Union( 1 ) on subheading 6212 2000 (OJ 2015 C 76, p. 1, at p. 255) to be interpreted as meaning that a panty girdle has ‘restricted horizontal’ elasticity where the horizontal elasticity is less than the vertical elasticity? | (b) | If the answer to Question 1(a) is in the affirmative:
On the basis of which objective criteria is this comparison between vertical and horizontal elasticity to be made? |
| --- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| (a) | Are the European Commission Explanatory Notes to the Combined Nomenclature of the European Union( 1 ) on subheading 6212 2000 (OJ 2015 C 76, p. 1, at p. 255) to be interpreted as meaning that a panty girdle has ‘restricted horizontal’ elasticity where the horizontal elasticity is less than the vertical elasticity? | | | | |
| (b) | If the answer to Question 1(a) is in the affirmative:
On the basis of which objective criteria is this comparison between vertical and horizontal elasticity to be made? | | | | |

| 2. | If the answer to Question 1(a) is in the negative:
(a)
Are the European Commission Explanatory Notes to the Combined Nomenclature of the European Union on subheading 6212 2000 (OJ 2015 C 76, p. 1, at p. 255) to be interpreted as meaning that a panty girdle has ‘restricted horizontal’ elasticity only where the horizontal elasticity is clearly less than the vertical elasticity? (b)
If the answer to Question 2(a) is in the affirmative:
On the basis of which objective criteria is this comparison between vertical and horizontal elasticity to be made and which assessment criterion should be applied in that respect? | (a) | Are the European Commission Explanatory Notes to the Combined Nomenclature of the European Union on subheading 6212 2000 (OJ 2015 C 76, p. 1, at p. 255) to be interpreted as meaning that a panty girdle has ‘restricted horizontal’ elasticity only where the horizontal elasticity is clearly less than the vertical elasticity? | (b) | If the answer to Question 2(a) is in the affirmative:
On the basis of which objective criteria is this comparison between vertical and horizontal elasticity to be made and which assessment criterion should be applied in that respect? |
| --- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ |
| (a) | Are the European Commission Explanatory Notes to the Combined Nomenclature of the European Union on subheading 6212 2000 (OJ 2015 C 76, p. 1, at p. 255) to be interpreted as meaning that a panty girdle has ‘restricted horizontal’ elasticity only where the horizontal elasticity is clearly less than the vertical elasticity? | | | | |
| (b) | If the answer to Question 2(a) is in the affirmative:
On the basis of which objective criteria is this comparison between vertical and horizontal elasticity to be made and which assessment criterion should be applied in that respect? | | | | |

| 3. | If the answer to Question 2(a) is in the negative:
(a)
Are the European Commission Explanatory Notes to the Combined Nomenclature of the European Union on subheading 6212 2000 (OJ 2015 C 76, p. 1, at p. 255) to be interpreted as meaning that the restriction of horizontal elasticity in panty girdles is not defined by a comparison between vertical and horizontal elasticity but refers rather to an absolute restriction of horizontal elasticity? (b)
If the answer to Question 3(a) is in the affirmative: On the basis of which objective criteria is it necessary to examine whether the elasticity of a panty girdle is restricted horizontally within the meaning referred to under 3(a)? | (a) | Are the European Commission Explanatory Notes to the Combined Nomenclature of the European Union on subheading 6212 2000 (OJ 2015 C 76, p. 1, at p. 255) to be interpreted as meaning that the restriction of horizontal elasticity in panty girdles is not defined by a comparison between vertical and horizontal elasticity but refers rather to an absolute restriction of horizontal elasticity? | (b) | If the answer to Question 3(a) is in the affirmative: |
| --- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | --- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- | ----------------------------------------------------- |
| (a) | Are the European Commission Explanatory Notes to the Combined Nomenclature of the European Union on subheading 6212 2000 (OJ 2015 C 76, p. 1, at p. 255) to be interpreted as meaning that the restriction of horizontal elasticity in panty girdles is not defined by a comparison between vertical and horizontal elasticity but refers rather to an absolute restriction of horizontal elasticity? | | | | |
| (b) | If the answer to Question 3(a) is in the affirmative: | | | | |

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( 1 )  Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 1987 L 256, p. 1).

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