- Query in any language with multilingual search
- Access EUR-Lex and EU Commission case law
- See relevant paragraphs highlighted instantly
Similar Documents
Explore similar documents to your case.We Found Similar Cases for You
Case C-24/22, PR Pet: Judgment of the Court (Seventh Chamber) of 22 June 2023 (request for a preliminary ruling from the Rechtbank Noord-Holland — Netherlands) — PR Pet BV v Inspecteur van de Belastingdienst/Douane, kantoor Eindhoven (Reference for a preliminary ruling — Common Customs Tariff — Classification of goods — Combined Nomenclature — Heading 9403 — Articles consisting of a structure, intended for cats, referred to as ‘cat scratching posts’ — Goods consisting of a variety of materials — Implementing Regulations (EU) No 1229/2013 and (EU) No 350/2014)
ECLI:EU:UNKNOWN:62022CA0024
62022CA0024
With us you find everything. Try it now!
I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
7.8.2023
Official Journal of the European Union
C 278/9
(Case C-24/22, (<span class="oj-super oj-note-tag">1</span>) PR Pet)
(Reference for a preliminary ruling - Common Customs Tariff - Classification of goods - Combined Nomenclature - Heading 9403 - Articles consisting of a structure, intended for cats, referred to as ‘cat scratching posts’ - Goods consisting of a variety of materials - Implementing Regulations (EU) No 1229/2013 and (EU) No 350/2014)
(2023/C 278/12)
Language of the case: Dutch
Referring court
Parties to the main proceedings
Applicant: PR Pet BV
Defendant: Inspecteur van de Belastingdienst/Douane, kantoor Eindhoven
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, as amended by Commission Implementing Regulation (EU) 2016/1821 of 6 October 2016,
must be interpreted as meaning that:
an article consisting in a structure, covered with different materials depending on the case, intended to give cats a place of their own which they can occupy, play in or scratch, referred to as a ‘cat scratching post’, does not fall under heading 9403 of that nomenclature. Such an article must be classified under the heading of that nomenclature corresponding to the material which, among those covering it, is present to the greatest degree, which it is for the referring court to determine. If those materials are present in equal proportions, that article should be classified under the heading which occurs last in numerical order among those which equally merit consideration.
Language of the case: Dutch
(2023/C 278/12)
*
* * *