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Case C-12/10: Judgment of the Court (Seventh Chamber) of 22 December 2010 (reference for a preliminary ruling from the Finanzgericht Düsseldorf, Germany) — Lecson Elektromobile GmbH v Hauptzollamt Dortmund (Common Customs Tariff — Tariff classification — Combined Nomenclature — Section XVII — Transport equipment — Chapter 87 — ‘Vehicles other than railway or tramway rolling stock, and parts and accessories thereof’ — Headings 8703 and 8713 — Three or four-wheeled electric vehicles designed for the transport of one person, reaching a maximum speed of 6 to 15 km/h and having a separate, adjustable steering column, known as ‘electric mobility scooters’ )
ECLI:EU:UNKNOWN:62010CA0012
62010CA0012
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26.2.2011
Official Journal of the European Union
C 63/11
(Case C-12/10) (<span class="super">1</span>)
(Common Customs Tariff - Tariff classification - Combined Nomenclature - Section XVII - Transport equipment - Chapter 87 - ‘Vehicles other than railway or tramway rolling stock, and parts and accessories thereof’ - Headings 8703 and 8713 - Three or four-wheeled electric vehicles designed for the transport of one person, reaching a maximum speed of 6 to 15 km/h and having a separate, adjustable steering column, known as ‘electric mobility scooters’)
2011/C 63/19
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: Lecson Elektromobile GmbH
Defendant: Hauptzollamt Dortmund
Re:
Reference for a preliminary ruling — Finanzgericht Düsseldorf — Interpretation of Annex 1 to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 1987 L 256, p. 1), as amended by Commission Regulation (EC) No 1810/2004 of 7 September 2004 (OJ 2004 L 327, p. 1) — Three or four-wheeled electric vehicles designed for the transport of one person and reaching a maximum speed of 6 to 15 km/h — Classification under heading 8713 or heading 8703 of the Combined Nomenclature?
Operative part of the judgment
Heading 8703 of the Combined Nomenclature in Annex 1 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 Regulation (EC) No 1810/2004 of 7 September 2004 must be interpreted as covering three or four-wheeled vehicles designed for the transport of one person who is not necessarily a disabled person, powered by a battery-operated electric motor, reaching a maximum speed of 6 to 15 km/h and equipped with a separate, adjustable steering column, known as electric ‘mobility scooters’, such as those at issue in the main proceedings.
(<span class="super">1</span>) OJ C 80, 27.03.2010.