62023CJ0104_SUM
Case C‑104/23
A GmbH & Co. KG
v
Hauptzollamt B
(Request for a preliminary ruling from the Bundesfinanzhof)
Judgment of the Court (Tenth Chamber) of 13 June 2024
(Reference for a preliminary ruling – Customs union – Common Customs Tariff – Classification of goods – Combined Nomenclature – Tariff heading 940600 – Prefabricated buildings – Scope of the concept of ‘building’ – Calf hutches – Request for classification under subheading 94060080 – Classified under subheading 39269097)
Customs union – Common Customs Tariff – Tariff headings – Prefabricated buildings within the meaning of heading 9406 – Concept – Small calf hutch with a roof and walls but not forming an enclosed space – Not included
(Council Regulation No 2658/87, as amended by Regulation No 1101/2014, Annex I)
(see paragraphs 39-47, operative part)
Customs union – Union Customs Code – Conclusions of the Customs Code Committee – Valid aid to the interpretation of the Code
(European Parliament and Council Regulation No 952/2013; Council Regulation No 2658/87, Annex I)
(see paragraph 46)
See the text of the decision.