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Case C-104/23, A GmbH & Co. KG: Judgment of the Court (Tenth Chamber) of 13 June 2024 (request for a preliminary ruling from the Bundesfinanzhof – Germany) – A GmbH & Co. KG v Hauptzollamt B (Reference for a preliminary ruling – Customs union – Common Customs Tariff – Classification of goods – Combined Nomenclature – Tariff heading 9406 00 – Prefabricated buildings – Scope of the concept of building – Calf hutches – Request for classification under subheading 9406 00 80 – Classified under subheading 39269097)
ECLI:EU:UNKNOWN:62023CA0104
62023CA0104
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Official Journal of the European Union
C series
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C/2024/4564
29.7.2024
(Case C-104/23,
(Reference for a preliminary ruling - Customs union - Common Customs Tariff - Classification of goods - Combined Nomenclature - Tariff heading 9406 00 - Prefabricated buildings - Scope of the concept of ‘building’ - Calf hutches - Request for classification under subheading 9406 00 80 - Classified under subheading 3926 90 97 )
(C/2024/4564)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: A GmbH & Co. KG
Defendant: Hauptzollamt B
Operative part of the judgment
Heading 9406 00 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, as amended by Commission Implementing Regulation (EU) No 1101/2014 of 16 October 2014,
must be interpreted as meaning that the concept of ‘prefabricated building’ included therein does not cover a product made of plastic which is used to protect animals from the weather, known as a ‘calf hutch’, which has a roof and walls but which does not necessarily form a space that is fully enclosed on all sides and the dimensions of which are such that a person of average height cannot enter it in an upright position and carry out activities inside it whilst upright.
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ELI: http://data.europa.eu/eli/C/2024/4564/oj
ISSN 1977-091X (electronic edition)
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