CELEX: 62016CA0145
Language: en
Date: 2017-02-16 00:00:00
Title: Case C-145/16: Judgment of the Court (Sixth Chamber) of 16 February 2017 (request for a preliminary ruling from the Gerechtshof Amsterdam — Netherlands) — Aramex Nederland BV v Inspecteur van de Belastingdienst/Douane (Reference for a preliminary ruling — Regulation (EEC) No 2658/87 — Customs union and Common Customs Tariff — Tariff classification — Combined Nomenclature — Validity — Regulation (EU) No 301/2012 — Headings 8703 and 8711 — Three-wheeled motor vehicle called ‘Spyder’)

10.4.2017   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 112/10
            
         Judgment of the Court (Sixth Chamber) of 16 February 2017 (request for a preliminary ruling from the Gerechtshof Amsterdam — Netherlands) — Aramex Nederland BV v Inspecteur van de Belastingdienst/Douane
   (Case C-145/16) (1)
   
   ((Reference for a preliminary ruling - Regulation (EEC) No 2658/87 - Customs union and Common Customs Tariff - Tariff classification - Combined Nomenclature - Validity - Regulation (EU) No 301/2012 - Headings 8703 and 8711 - Three-wheeled motor vehicle called ‘Spyder’))
   (2017/C 112/15)
   Language of the case: Dutch
   
      Referring court
   
   Gerechtshof Amsterdam
   
      Parties to the main proceedings
   
   
      Applicant: Aramex Nederland BV
   
      Defendant: Inspecteur van de Belastingdienst/Douane
   
      Operative part of the judgment
   
   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 Implementing Regulation (EU) No 927/2012 of 9 October 2012, must be interpreted as meaning that a three-wheeled vehicle, such as that at issue in the main proceedings, fitted with tyres manufactured for three-wheeled motorcycles but similar to those for motor cars, steered using a handlebar and fitted with a steering system based on the Ackermann principle, falls within heading 8703 of that nomenclature.
   
      (1)  OJ C 200, 6.6.2016.