CELEX: 62019CA0760
Language: en
Date: 2021-02-04 00:00:00
Title: Case C-760/19: Judgment of the Court (Ninth Chamber) of 4 February 2021 (request for a preliminary ruling from the First-tier Tribunal (Tax Chamber) — United Kingdom) — JCM Europe (UK) Ltd v Commissioners for Her Majesty’s Revenue and Customs (Reference for a preliminary ruling — Customs union — Common Customs Tariff — Combined Nomenclature — Tariff classification — Headings 8472 and 9031 — Bank note validator and cash boxes — Device intended to be integrated in a host device and connected to an external control centre — Implementing Regulation (EU) 2016/1760 — Validity)

29.3.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 110/11
            
         
      Judgment of the Court (Ninth Chamber) of 4 February 2021 (request for a preliminary ruling from the First-tier Tribunal (Tax Chamber) — United Kingdom) — JCM Europe (UK) Ltd v Commissioners for Her Majesty’s Revenue and Customs
      (Case C-760/19) (1)
      
      (Reference for a preliminary ruling - Customs union - Common Customs Tariff - Combined Nomenclature - Tariff classification - Headings 8472 and 9031 - Bank note validator and cash boxes - Device intended to be integrated in a host device and connected to an external control centre - Implementing Regulation (EU) 2016/1760 - Validity)
      (2021/C 110/09)
      Language of the case: English
      
         Referring court
      
      First-tier Tribunal (Tax Chamber)
      
         Parties to the main proceedings
      
      
         Applicant: JCM Europe (UK) Ltd
      
         Defendant: Commissioners for Her Majesty’s Revenue and Customs
      
         Operative part of the judgment
      
      The examination of the questions referred has disclosed no factor capable of affecting the validity of Commission Implementing Regulation (EU) 2016/1760 of 28 September 2016 concerning the classification of certain goods in the Combined Nomenclature.
      
         (1)  OJ C 19, 20.1.2020.