CELEX: 62015CN0198
Language: en
Date: 2015-04-29 00:00:00
Title: Case C-198/15: Reference for a preliminary ruling from First-tier Tribunal (Tax Chamber) (United Kingdom) made on 29 April 2015 — Invamed Group Ltd, Invacare UK Ltd, Days Healthcare Ltd, Electric Mobility Euro Ltd, Medicare Technology Ltd, Sunrise Medical Ltd v Commissioners for Her Majesty's Revenue & Customs

13.7.2015   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 228/6
            
         Reference for a preliminary ruling from First-tier Tribunal (Tax Chamber) (United Kingdom) made on 29 April 2015 — Invamed Group Ltd, Invacare UK Ltd, Days Healthcare Ltd, Electric Mobility Euro Ltd, Medicare Technology Ltd, Sunrise Medical Ltd v Commissioners for Her Majesty's Revenue & Customs
   (Case C-198/15)
   (2015/C 228/07)
   Language of the case: English
   
      Referring court
   
   First-tier Tribunal (Tax Chamber)
   
      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
   
      Defendant: Commissioners for Her Majesty's Revenue & Customs
   
      Questions referred
   
   The Questions referred relate to Annex I of Council Regulation (EEC) No 2658/87 (1) on the tariff and statistical nomenclature and on the Common Customs Tariff as amended by Commission Regulation (EC) No 1549/2006, and to heading 8713 therein.
   
               1.
            
            
               Do the words ‘for disabled persons’ mean ‘only’ for disabled persons?
            
         
               2.
            
            
               What is the meaning of the words ‘disabled persons’; in particular:
               
                           a)
                        
                        
                           is their meaning confined to persons who have a disability in addition to a limitation on their ability to walk or to walk easily; or does it include persons whose only limitation is on their ability to walk or to walk easily?
                        
                     
                           b)
                        
                        
                           does ‘disabled’ connote more than a marginal limitation on some ability?
                        
                     
                           c)
                        
                        
                           is a temporary limitation such as results from a broken leg capable of being a disability?
                        
                     
         
               3.
            
            
               Does the CNEN of 4 January 2005 (2005/C1/03) (2), in excluding scooters fitted with separate steering columns, alter the meaning of the heading 8713?
            
         
               4.
            
            
               Does the possibility of use of a vehicle by a person without a disability affect the tariff classification if it can be said that the vehicle has special features which alleviate the effects of a disability?
            
         
               5.
            
            
               If suitability for use by non-disabled persons is a relevant consideration, to what extent should the disadvantages of such use also be a relevant consideration in determining such suitability?
            
         
      (1)  OJ L 301, p. 1.
   
      (2)  Explanatory notes to the Combined Nomenclature of the European Union OJ C 137, p. 1.