CELEX: 62019CN0760
Language: en
Date: 2019-10-16 00:00:00
Title: Case C-760/19: Reference for a preliminary ruling from the First-tier Tribunal (Tax Chamber) (United Kingdom) made on 16 October 2019 – JCM Europe (UK) Ltd v Commissioners for Her Majesty's Revenue and Customs

20.1.2020   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 19/15
            
         
      Reference for a preliminary ruling from the First-tier Tribunal (Tax Chamber) (United Kingdom) made on 16 October 2019 – JCM Europe (UK) Ltd v Commissioners for Her Majesty's Revenue and Customs
      (Case C-760/19)
      (2020/C 19/19)
      Language of the case: English
      
         Referring court
      
      First-tier Tribunal (Tax Chamber)
      
         Parties to the main proceedings
      
      
         Appellant: JCM Europe (UK) Ltd
      
         Respondent: Commissioners for Her Majesty's Revenue and Customs
      
         Questions referred
      
      
                  1.
               
               
                  Is Commission Implementing Regulation (EU) 2016/1760 (1) of 28 September 2016 concerning the classification of certain goods in the Combined Nomenclature (CN) invalid in so far as it classifies the bank note validator and cash boxes specified in the Regulation under CN Code 84729070, rather than CN Code 903149 90?
               
            
                  2.
               
               
                  In particular, is Commission Implementing Regulation (EU) 2016/1760 invalid in so far as it:
                  
                              a)
                           
                           
                              unduly restricts the scope of heading 9031;
                           
                        
                              b)
                           
                           
                              unduly extends the scope of heading 8472;
                           
                        
                              c)
                           
                           
                              takes into account impermissible factors;
                           
                        
                              d)
                           
                           
                              does not take proper account of the Explanatory Notes, CN headings and/or the General Interpretative Rules when classifying the product as described in that Regulation.
                           
                        
            
         (1)  OJ 2016, L 269, p. 6.