Case C-168/23, Prysmian Cabluri şi Sisteme: Judgment of the Court (Eight Chamber) of 27 June 2024 (request for a preliminary ruling from the Tribunalul Olt – Romania) – Prysmian Cabluri și Sisteme SA v Agenția Națională de Administrare Fiscală – Direcția Generală Regională a Finanțelor Publice Craiova – Direcția Regională Vamală Craiova, Autoritatea Vamală Română, Agenția Națională de Administrare Fiscală – Direcția Generală de Administrare a Marilor Contribuabili (Reference for a preliminary ruling – Customs union – Common Customs Tariff – Combined Nomenclature – Tariff classification – Optical fibre cables – Subheadings 85447000 and 90011090 – Amendment of the Explanatory Notes to the Combined Nomenclature – Principles of legal certainty and protection of legitimate expectations)
Date: 2024-06-27
Institutions: Court of Justice
Subjects: Combined Nomenclature, common customs tariff, customs regulations, customs union, debt, principle of legal certainty, specification of tariff heading, telecommunications equipment








C_202404833EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2024/4833


12.8.2024






Judgment of the Court (Eight Chamber) of 27 June 2024 (request for a preliminary ruling from the Tribunalul Olt – Romania) – Prysmian Cabluri și Sisteme SA v Agenția Națională de Administrare Fiscală – Direcția Generală Regională a Finanțelor Publice Craiova – Direcția Regională Vamală Craiova, Autoritatea Vamală Română, Agenția Națională de Administrare Fiscală – Direcția Generală de Administrare a Marilor Contribuabili


(Case C-168/23,
                (1)
Prysmian Cabluri şi Sisteme)

(Reference for a preliminary ruling - Customs union - Common Customs Tariff - Combined Nomenclature - Tariff classification - Optical fibre cables - Subheadings 8544 70 00  and 9001 10 90  - Amendment of the Explanatory Notes to the Combined Nomenclature - Principles of legal certainty and protection of legitimate expectations)
(C/2024/4833)
Language of the case: Romanian

Referring court

Tribunalul Olt

Parties to the main proceedings


Applicant: Prysmian Cabluri şi Sisteme SA

Defendants: Agenția Națională de Administrare Fiscală – Direcția Generală Regională a Finanțelor Publice Craiova – Direcția Regională Vamală Craiova, Autoritatea Vamală Română, Agenția Națională de Administrare Fiscală – Direcția Generală de Administrare a Marilor Contribuabili

Operative part of the judgment







1.


The subheadings 8544 70 00  of the Combined Nomenclature appearing 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 Council Regulation (EC) No 254/2000 of 31 January 2000 in the version resulting from Commission Implementing Regulation (EU) 2017/1925 of 12 October 2017
must be interpreted as meaning that it does not cover an optical fibre cable consisting of an optical core and optical cladding, covered with a first soft inner acrylate coating and a second coloured hard outer acrylate sheathing.










2.


The principles of legal certainty and the protection of legitimate expectations
must be interpreted as meaning that they do not preclude the recovery, by the customs authorities of a Member State, of the duties and taxes owed by a taxpayer as a result of the erroneous classification, according to those authorities, of a product under a subheading of the Combined Nomenclature appearing in Annex I to Regulation No 2658/87, as amended by Regulation No 254/2000, in the version resulting from Commission Implementing Regulation 2017/1925, even if binding tariff information decisions issued to other taxpayers, by those authorities and by the customs authorities of other Member States, and decisions by courts of other Member States did not deviate from that tariff classification.






(1)  
            OJ C 278, 7.8.2023.


ELI: http://data.europa.eu/eli/C/2024/4833/oj
ISSN 1977-091X (electronic edition)