CELEX: 62015CA0198
Language: en
Date: 2016-05-26 00:00:00
Title: Case C-198/15: Judgment of the Court (Tenth Chamber) of 26 May 2016 (request for a preliminary ruling from the First-tier Tribunal (Tax Chamber) — United Kingdom) — Invamed Group Ltd and Others v Commissioners for Her Majesty’s Revenue & Customs (Reference for a preliminary ruling — Common Customs Tariff — Tariff classification — Combined Nomenclature — Section XVII — Vehicles — Chapter 87 — Vehicles other than railway or tramway rolling stock, and parts and accessories thereof — Headings 8703 and 8713 — Vehicles with battery-powered electric motors — Definition of ‘disabled persons’)

18.7.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 260/7
            
         Judgment of the Court (Tenth Chamber) of 26 May 2016 (request for a preliminary ruling from the First-tier Tribunal (Tax Chamber) — United Kingdom) — Invamed Group Ltd and Others v Commissioners for Her Majesty’s Revenue & Customs
   (Case C-198/15) (1)
   
   ((Reference for a preliminary ruling - Common Customs Tariff - Tariff classification - Combined Nomenclature - Section XVII - Vehicles - Chapter 87 - Vehicles other than railway or tramway rolling stock, and parts and accessories thereof - Headings 8703 and 8713 - Vehicles with battery-powered electric motors - Definition of ‘disabled persons’))
   (2016/C 260/09)
   Language of the case: English
   
      Referring court
   
   First-tier Tribunal (Tax Chamber)
   
      Parties to the main proceedings
   
   
      Applicants: Invamed Group Ltd, Invacare UK Ltd, Days Healthcare Ltd, Electric Mobility Euro Ltd, Medicare Technology Ltd, Sunrise Medical Ltd, Invacare International SARL
   
      Defendant: Commissioners for Her Majesty’s Revenue & Customs
   
      Operative part of the judgment
   
   
               1.
            
            
               Heading 8713 of the Combined Nomenclature set out 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, as amended by Commission Regulation (EC) No 1810/2004 of 7 September 2004, must be interpreted as meaning:
               
                           —
                        
                        
                           the words ‘for disabled persons’ mean that the product is designed solely for disabled persons;
                        
                     
                           —
                        
                        
                           the fact that a vehicle may be used by non-disabled persons is irrelevant to the classification under heading 8713 of the Combined Nomenclature
                        
                     
                           —
                        
                        
                           the Explanatory Notes to the Combined Nomenclature are not capable of amending the scope of the tariff headings of the Combined Nomenclature.
                        
                     
         
               2.
            
            
               the words ‘disabled persons’ under heading 8713 of the Combined Nomenclature set out in Annex I to Regulation No 2658/87, as amended by Regulation No 1810/2004, must be interpreted as meaning that they designate persons affected by a non-marginal limit on their ability to walk, the duration of that limitation and the existence of other limitations relating to the capacities of those persons being irrelevant.
            
         
      (1)  OJ C 228, 13.7.2015.