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Case C-286/15: Request for a preliminary ruling from the Augstākā tiesa (Latvia) lodged on 12 June 2015 — SIA ‘Latvijas propāna gāze’ v Valsts ieņēmumu dienests
ECLI:EU:UNKNOWN:62015CN0286
62015CN0286
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Valentina R., lawyer
20150731049616802015/C 270/232862015CJC27020150817EN01ENINFO_JUDICIAL20150612181921
(Case C-286/15)
Language of the case: Latvian
Referring court
Parties to the main proceedings
Applicant: SIA ‘Latvijas propāna gāze’
Defendant: Valsts ieņēmumu dienests
Questions referred
1)Must the general interpretative rules 2(b) and 3(b), in Commission Regulation (EC) No 1031/2008 (1) of 19 September 2008, amending Annex I to Regulation No 2658/87, and in Commission Regulation (EC) No 948/2009 (2) of 30 September 2009, amending Annex I to Regulation No 2658/87, be interpreted as meaning that if the essential character of the goods (liquefied petroleum gas) is determined by all the components of the gas mixture together and no component of that mixture may be identified separately as the factor giving that gas its essential character, it must be presumed that the factor which gives the goods their essential character within the meaning of the general interpretative rule 3(b) is that substance which is present in the greatest proportion in the mixture?
2)Does it follow from Article 218(1)(d) of Commission Regulation (EEC) No 2454/93 (3) of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code that the declarant of the goods (liquefied petroleum gas) is under an obligation to indicate precisely the percentage amount of the substances present in the greatest quantity in the mixture?
3)If the declarant of the goods has failed to indicate precisely the percentage amount of the substances present in the greatest quantity in the mixture, is it the EU Combined Nomenclature code 2711 19 00, applied by the declarant of the goods in the present case, or code 2711 12 97, applied by the Valsts ieņēmumu dienests, that must be applied to a gas of which 0,32 % is the sum of methane, ethane and ethylene, 58,32 % the sum of propane and propylene and no more than 39,99 % the sum of butane and butylene?
(1) Commission Regulation (EC) No 1031/2008 of 19 September 2008 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 2008 L 291, p. 1).
(2) Commission Regulation (EC) No 948/2009 of 30 September 2009 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 2009 L 287, p. 1).
(3) OJ 1993 L 253, p. 1.