# C_2016260EN.01000702.xml

| 18.7.2016 | EN | Official Journal of the European Union | C 260/7 |
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18.7.2016

EN

Official Journal of the European Union

C 260/7

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Judgment of the Court (Tenth Chamber) of 26 May 2016 (request for a preliminary ruling from the First-tier Tribunal (Tax Chamber) — United Kingdom) — Invamed Group Ltd and Others v Commissioners for Her Majesty’s Revenue & Customs

(Case C-198/15) (1)

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((Reference for a preliminary ruling - Common Customs Tariff - Tariff classification - Combined Nomenclature - Section XVII - Vehicles - Chapter 87 - Vehicles other than railway or tramway rolling stock, and parts and accessories thereof - Headings 8703 and 8713 - Vehicles with battery-powered electric motors - Definition of ‘disabled persons’))

(2016/C 260/09)

Language of the case: English

Referring court

Referring court

First-tier Tribunal (Tax Chamber)

Parties to the main proceedings

Parties to the main proceedings

Applicants: Invamed Group Ltd, Invacare UK Ltd, Days Healthcare Ltd, Electric Mobility Euro Ltd, Medicare Technology Ltd, Sunrise Medical Ltd, Invacare International SARL

Applicants:

Defendant: Commissioners for Her Majesty’s Revenue & Customs

Defendant:

Operative part of the judgment

Operative part of the judgment

| 1. | Heading 8713 of the Combined Nomenclature set out in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Commission Regulation (EC) No 1810/2004 of 7 September 2004, must be interpreted as meaning:






  — | the words ‘for disabled persons’ mean that the product is designed solely for disabled persons; |
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1.

Heading 8713 of the Combined Nomenclature set out in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Commission Regulation (EC) No 1810/2004 of 7 September 2004, must be interpreted as meaning:

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the words ‘for disabled persons’ mean that the product is designed solely for disabled persons;

| — | the fact that a vehicle may be used by non-disabled persons is irrelevant to the classification under heading 8713 of the Combined Nomenclature |
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the fact that a vehicle may be used by non-disabled persons is irrelevant to the classification under heading 8713 of the Combined Nomenclature

| — | the Explanatory Notes to the Combined Nomenclature are not capable of amending the scope of the tariff headings of the Combined Nomenclature. |
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the Explanatory Notes to the Combined Nomenclature are not capable of amending the scope of the tariff headings of the Combined Nomenclature.

| 2. | the words ‘disabled persons’ under heading 8713 of the Combined Nomenclature set out in Annex I to Regulation No 2658/87, as amended by Regulation No 1810/2004, must be interpreted as meaning that they designate persons affected by a non-marginal limit on their ability to walk, the duration of that limitation and the existence of other limitations relating to the capacities of those persons being irrelevant. |
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2.

the words ‘disabled persons’ under heading 8713 of the Combined Nomenclature set out in Annex I to Regulation No 2658/87, as amended by Regulation No 1810/2004, must be interpreted as meaning that they designate persons affected by a non-marginal limit on their ability to walk, the duration of that limitation and the existence of other limitations relating to the capacities of those persons being irrelevant.

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(1)  OJ C 228, 13.7.2015.

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