CELEX: 62020CN0706
Language: en
Date: 2020-12-29 00:00:00
Title: Case C-706/20: Reference for a preliminary ruling from First-tier Tribunal (Tax Chamber) (United Kingdom) made on 29 December 2020 — Amoena Ltd v The Commissioners for Her Majesty's Revenue & Customs

29.3.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 110/19
            
         
      Reference for a preliminary ruling from First-tier Tribunal (Tax Chamber) (United Kingdom) made on 29 December 2020 — Amoena Ltd v The Commissioners for Her Majesty's Revenue & Customs
      (Case C-706/20)
      (2021/C 110/20)
      Language of the case: English
      
         Referring court
      
      First-tier Tribunal (Tax Chamber)
      
         Parties to the main proceedings
      
      
         Applicant: Amoena Ltd
      
         Defendant: The Commissioners for Her Majesty's Revenue & Customs
      
         Questions referred
      
      
                  1.
               
               
                  Are the terms ‘them’, ‘they’ and ‘their’ in paragraph 53 of the judgment (1) to be taken as referring to the brassieres or to the breast forms?
               
            
                  2.
               
               
                  Does the second sentence of paragraph 53 suggest a test different to that identified in paragraph 51 of the Amoena Decision, and derived from the HS explanatory note to heading 8473, by requiring that the brassieres (i.e. the potential accessory) must allow the breast forms to perform a function other than that for which ‘they’ (presumably, the breast forms) are designed, or instead only intend to apply the test identified in paragraph 51, which requires the brassieres to perform a service relative to the main function of the breast form?
               
            
         (1)  C-677/18, Amoena, judgment of 19/12/2019 (ECLI:EU:C:2019:1142)