CELEX: 62019CN0182
Language: en
Date: 2019-02-26 00:00:00
Title: Case C-182/19: Reference for a preliminary ruling from the First-tier Tribunal (Tax Chamber) (United Kingdom) made on 26 February 2019 — Pfizer Consumer Healthcare Ltd v Commissioners for Her Majesty's Revenue andCustoms

20.5.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 172/18
            
         
      Reference for a preliminary ruling from the First-tier Tribunal (Tax Chamber) (United Kingdom) made on 26 February 2019 — Pfizer Consumer Healthcare Ltd v Commissioners for Her Majesty's Revenue and Customs
      (Case C-182/19)
      (2019/C 172/21)
      Language of the case: English
      
         Referring court
      
      First-tier Tribunal (Tax Chamber)
      
         Parties to the main proceedings
      
      
         Applicant: Pfizer Consumer Healthcare Ltd
      
         Defendant: Commissioners for Her Majesty's Revenue and Customs
      
         Question referred
      
      Is Commission Implementing Regulation (EU) 2016/1140 (1) of 8 July 2016, concerning the classification of certain goods in the Combined Nomenclature invalid in so far as it classifies under CN code 3824,specifically 38249096, products which:
      
                  i.
               
               
                  are composed of a bandage-like material, containing ‘heat cells’ including chemicals;
               
            
                  ii.
               
               
                  operate in similar fashion to a poultice, though providing additional benefits;
               
            
                  iii.
               
               
                  through an exothermic chemical reaction relieve pain, decrease stiffness and promote tissue healing (as verified in multiple clinical trials);
               
            
                  iv.
               
               
                  are put in forms or packings for retail sale, and
               
            
                  v.
               
               
                  are explicitly presented and marketed as being for medical purposes and as producing the effects identified in (iii) above,
                  on the basis of the chemicals being the material or component which gives them their essential character and not under heading 3005 (on the basis of the wording of the relevant headings, section or chapter notes, and explanatory notes under General Rule of Interpretation 1, the operation of General Rule of Interpretation 3(a) requiring classification in accordance with the most specific description, or otherwise)?
               
            
         (1)  OJ 2016, L 189, p. 1.