- 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-706/20: Reference for a preliminary ruling from First-tier Tribunal (Tax Chamber) (United Kingdom) made on 29 December 2020 — Amoena Ltd v The Commissioners for Her Majesty's Revenue & Customs
ECLI:EU:UNKNOWN:62020CN0706
62020CN0706
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
Official Journal of the European Union
C 110/19
(Case C-706/20)
(2021/C 110/20)
Language of the case: English
Referring court
Parties to the main proceedings
Applicant: Amoena Ltd
Defendant: The Commissioners for Her Majesty's Revenue & Customs
Questions referred
1.Are the terms ‘them’, ‘they’ and ‘their’ in paragraph 53 of the judgment (1) to be taken as referring to the brassieres or to the breast forms?
2.Does the second sentence of paragraph 53 suggest a test different to that identified in paragraph 51 of the Amoena Decision, and derived from the HS explanatory note to heading 8473, by requiring that the brassieres (i.e. the potential accessory) must allow the breast forms to perform a function other than that for which ‘they’ (presumably, the breast forms) are designed, or instead only intend to apply the test identified in paragraph 51, which requires the brassieres to perform a service relative to the main function of the breast form?
(1) C-677/18, Amoena, judgment of 19/12/2019 (ECLI:EU:C:2019:1142)
* * *