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Case C-941/19: Judgment of the Court (Ninth Chamber) of 10 March 2021 (request for a preliminary ruling from the Krajský soud v Ostravě — Czech Republic) — Samohýl group a.s. v Generální ředitelství cel (Reference for a preliminary ruling — Common Customs Tariff — Tariff classification — Combined Nomenclature — Tariff headings 3004 and 3808 — Interpretation — Regulation (EC) No 455/2007 — Spot-on solution for cats against infestations of fleas and ticks — Therapeutic or prophylactic effects)
ECLI:EU:UNKNOWN:62019CA0941
62019CA0941
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Official Journal of the European Union
C 182/17
(Case C-941/19) (*)
(Reference for a preliminary ruling - Common Customs Tariff - Tariff classification - Combined Nomenclature - Tariff headings 3004 and 3808 - Interpretation - Regulation (EC) No 455/2007 - Spot-on solution for cats against infestations of fleas and ticks - Therapeutic or prophylactic effects)
(2021/C 182/24)
Language of the case: Czech
Referring court
Parties to the main proceedings
Applicant: Samohýl group a.s.
Defendant: Generální ředitelství cel
Operative part of the judgment
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, in the version resulting from Commission Implementing Regulation (EU) No 1101/2014 of 16 October 2014, must be interpreted as meaning that a product consisting of a solution intended for cats, which must be applied by local cutaneous route (spot-on) by means of pipettes (0,5 ml) and which contains the active substance fipronil (50 mg per pipette), and excipients, such as butylated hydroxyanisole E 320, butylated hydroxytoluene E 321, benzyl alcohol and diethylene glycol monoethyl ether, comes within tariff heading 3808 of the CN, as an ‘insecticide’, subject to the assessment by the referring court of all the facts at its disposal.
(*)
Language of the case: Czech
(2021/C 182/24)