CELEX: 62018CA0677
Language: en
Date: 2019-12-19 00:00:00
Title: Case C-677/18: Judgment of the Court (Tenth Chamber) of 19 December 2019 (request for a preliminary ruling from the First-tier Tribunal (Tax Chamber) — United Kingdom) — Amoena Ltd v Commissioners for Her Majesty’s Revenue and Customs (Reference for a preliminary ruling — Common Customs Tariff — Tariff classification — Combined Nomenclature — Headings 6212 and 9021 — Mastectomy bras — Implementing Regulation (EU) 2017/1167 — Validity — Notion of ‘accessories’ — Sincere cooperation)

2.3.2020   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 68/14
            
         
      Judgment of the Court (Tenth Chamber) of 19 December 2019 (request for a preliminary ruling from the First-tier Tribunal (Tax Chamber) — United Kingdom) — Amoena Ltd v Commissioners for Her Majesty’s Revenue and Customs
      (Case C-677/18) (1)
      
      (Reference for a preliminary ruling - Common Customs Tariff - Tariff classification - Combined Nomenclature - Headings 6212 and 9021 - Mastectomy bras - Implementing Regulation (EU) 2017/1167 - Validity - Notion of ‘accessories’ - Sincere cooperation)
      (2020/C 68/11)
      Language of the case: English
      
         Referring court
      
      First-tier Tribunal (Tax Chamber)
      
         Parties to the main proceedings
      
      
         Applicant: Amoena Ltd
      
         Defendant: Commissioners for Her Majesty’s Revenue and Customs
      
         Operative part of the judgment
      
      The examination of the questions referred has not revealed any elements capable of affecting the validity of Commission Implementing Regulation (EU) 2017/1167 of 26 June 2017 concerning the classification of certain goods in the Combined Nomenclature.
      
         (1)  OJ C 25, 21.1.2019.