CELEX: 62015CA0091
Language: en
Date: 2016-09-22 00:00:00
Title: Case C-91/15: Judgment of the Court (Eighth Chamber) of 22 September 2016 (request for a preliminary ruling from the Gerechtshof Amsterdam — Netherlands) — Kawasaki Motors Europe NV v Inspecteur van de Belastingdienst/Douane (Reference for a preliminary ruling — Assessment of validity — Regulation (EC) No 1051/2009 — Common Customs Tariff — Tariff classification — Combined Nomenclature — Heading 8701 — Tractors — Subheadings 8701 90 11 to 8701 90 39 — Agricultural tractors (excluding pedestrian-controlled tractors) and forestry tractors, wheeled, new — Light four-wheeled all terrain vehicles designed to be used as tractors)

14.11.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 419/14
            
         Judgment of the Court (Eighth Chamber) of 22 September 2016 (request for a preliminary ruling from the Gerechtshof Amsterdam — Netherlands) — Kawasaki Motors Europe NV v Inspecteur van de Belastingdienst/Douane
   (Case C-91/15) (1)
   
   ((Reference for a preliminary ruling - Assessment of validity - Regulation (EC) No 1051/2009 - Common Customs Tariff - Tariff classification - Combined Nomenclature - Heading 8701 - Tractors - Subheadings 8701 90 11 to 8701 90 39 - Agricultural tractors (excluding pedestrian-controlled tractors) and forestry tractors, wheeled, new - Light four-wheeled all terrain vehicles designed to be used as tractors))
   (2016/C 419/16)
   Language of the case: Dutch
   
      Referring court
   
   Gerechtshof Amsterdam
   
      Parties to the main proceedings
   
   
      Applicant: Kawasaki Motors Europe NV
   
      Defendant: Inspecteur van de Belastingdienst/Douane
   
      Operative part of the judgment
   
   Paragraph 2 of the annex to Commission Regulation (EC) No 1051/2009 of 3 November 2009 concerning the classification of certain goods in the Combined Nomenclature is invalid in so far as it classifies the vehicle described in that paragraph under subheading 8107 90 90 of that Combined Nomenclature, as amended by Commission Regulation (EC) No 948/2009 of 30 September 2009, and not under one of subheadings 8701 90 11 to 8701 90 39 of that Combined Nomenclature, which correspond to the engine power of that vehicle.
   
      (1)  OJ C 146, 4.5.2015.