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Joined Cases C-129/23 and C-567/23, BG Technik and Others: Judgment of the Court (Eighth Chamber) of 28 November 2024 (requests for a preliminary ruling from the Nejvyšší správní soud and the Krajský soud v Ostravě – Czech Republic) – BG Technik cs a.s. v Generální ředitelství cel (Reference for a preliminary ruling – Customs union – Common Customs Tariff – Combined Nomenclature – Classification of goods – Tariff heading 8703 – Motor cars and other motor vehicles principally designed for the transport of persons – Tariff heading 8713 – Carriages for disabled persons – Regulation (EC) No 718/2009 – Implementing Regulation (EU) 2021/1367 – SELVO 4800 vehicle – Concept of disabled persons)
ECLI:EU:UNKNOWN:62023CA0129
62023CA0129
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Official Journal of the European Union
C series
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C/2025/365
27.1.2025
(Joined Cases C-129/23 and C-567/23,
BG Technik and Others)
(Reference for a preliminary ruling - Customs union - Common Customs Tariff - Combined Nomenclature - Classification of goods - Tariff heading 8703 - Motor cars and other motor vehicles principally designed for the transport of persons - Tariff heading 8713 - Carriages for disabled persons - Regulation (EC) No 718/2009 - Implementing Regulation (EU) 2021/1367 - SELVO 4800 vehicle - Concept of ‘disabled persons’)
(C/2025/365)
Language of the case: Czech
Referring courts
Nejvyšší správní soud and Krajský soud v Ostravě
Parties to the main proceedings
Applicant: BG Technik cs a.s.
Defendant: Generální ředitelství cel
Operative part of the judgment
Heading 8713 of 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 927/2012 of 9 October 2012, Commission Implementing Regulation (EU) No 1001/2013 of 4 October 2013, Commission Implementing Regulation (EU) No 1101/2014 of 16 October 2014, and Commission Implementing Regulation (EU) 2020/1577 of 21 September 2020,
must be interpreted as meaning that it does not cover a product such as a four-wheel vehicle with an electric motor, which has one seat, which is adjustable and rotating and fitted with armrests, a separate steering column and an automatic electro-magnetic brake on the rear wheels, which are designed to prevent tipping, which is controlled with the use of handlebars of an oval, closed shape, mounted on the steering column, and of which the maximum speed is over 10 km/h, without however, surpassing 16 km/h.
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ELI: http://data.europa.eu/eli/C/2025/365/oj
ISSN 1977-091X (electronic edition)
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