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Case C-185/17: Judgment of the Court (Tenth Chamber) of 22 February 2018 (request for a preliminary ruling from the Administrativen sad — Varna — Bulgaria) — Mitnitsa Varna v SAKSA ООD (Reference for a preliminary ruling — Common Customs Tariff — Classification of goods — Harmonised European standard EN 590:2013 — Subheading 2710 19 43 of the Combined Nomenclature — Relevant criteria for the classification of goods as gas oil)
ECLI:EU:UNKNOWN:62017CA0185
62017CA0185
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16.4.2018
Official Journal of the European Union
C 134/11
(Case C-185/17) (<span class="super note-tag">1</span>)
((Reference for a preliminary ruling - Common Customs Tariff - Classification of goods - Harmonised European standard EN 590:2013 - Subheading 2710 19 43 of the Combined Nomenclature - Relevant criteria for the classification of goods as gas oil))
(2018/C 134/15)
Language of the case: Bulgarian
Referring court
Parties to the main proceedings
Appellant: Mitnitsa Varna
Respondent: SAKSA ООD
Operative part of the judgment
The Combined Nomenclature contained 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 Implementing Regulation (EU) No 1101/2014 of 16 October 2014 must be interpreted as meaning that a mineral oil, such as that at issue in the main proceedings, may not, on account of its distillation characteristics, be classified as gas oil under subheading 2710 19 43 of that nomenclature, even when that oil meets the requirements referred to in harmonised standard EN 590:2013, in the version of the month of September 2013, relating to gas oil for arctic or severe winter climates.
* Language of the case: Bulgarian.
(1) OJ C 213, 3.7.2017.