CELEX: 62019CA0192
Language: en
Date: 2020-03-11 00:00:00
Title: Case C-192/19: Judgment of the Court (Seventh Chamber) of 11 March 2020 (request for a preliminary ruling from the Gerechtshof Amsterdam — Netherlands) — Rensen Shipbuilding BV (Reference for a preliminary ruling — Common Customs Tariff — Combined Nomenclature — Tariff classification — Heading 8901 — Ship hulls — Maritime navigation — Vessels, designed as seagoing — Meaning)

29.6.2020   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 215/19
            
         
      Judgment of the Court (Seventh Chamber) of 11 March 2020 (request for a preliminary ruling from the Gerechtshof Amsterdam — Netherlands) — Rensen Shipbuilding BV
      (Case C-192/19) (1)
      
      (Reference for a preliminary ruling - Common Customs Tariff - Combined Nomenclature - Tariff classification - Heading 8901 - Ship hulls - Maritime navigation - Vessels, designed as seagoing - Meaning)
      (2020/C 215/23)
      Language of the case: Dutch
      
         Referring court
      
      Gerechtshof Amsterdam
      
         Parties to the main proceedings
      
      
         Applicant: Rensen Shipbuilding BV
      
         Defendant: Inspecteur van de Belastingdienst/Douane district Rotterdam
      
         Operative part of the judgment
      
      Additional note 1 to Chapter 89 of the Combined Nomenclature in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, in the version resulting from Commission Regulation (EC) No 1031/2008 of 19 September 2008, must be interpreted as meaning that vessels which, because of the properties inherent in their construction, are able to sail only about 21 nautical miles off the coast in the event of bad weather do not come within the concept of ‘vessels, designed as seagoing’ in that Additional note.
      
         (1)  OJ C 164, 13.5.2019.