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Case C-725/21: Request for a preliminary ruling from the Vrhovno sodišče Republike Slovenije (Slovenia) lodged on 30 November 2021 — SOMEO S.A., formerly PEARL STREAM S.A. v Republic of Slovenia
ECLI:EU:UNKNOWN:62021CN0725
62021CN0725
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Official Journal of the European Union
C 109/14
(Case C-725/21)
(2022/C 109/21)
Language of the case: Slovenian
Referring court
Parties to the main proceedings
Appellant: SOMEO S.A., formerly PEARL STREAM S.A.
Respondent: Republic of Slovenia
Questions referred
1.In order to classify an individual product as a ‘part’ of a seat for motor vehicles for the purposes of Chapter 94 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, (1) in the versions applicable to the main proceedings, is it necessary for the seat to be incapable of carrying out its essential and principal function (in the sense of its being a functional unit) without that product, or is it sufficient for the individual part, which is intended solely to be attached to car seats, to be identifiable as part of a seat?
2.Does the possibility of a general (non-)autonomous use of the two products at issue have an impact on whether they are classified (or not classified) under subheading 9401 90 80?
(1) 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).