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Case C-760/19: Reference for a preliminary ruling from the First-tier Tribunal (Tax Chamber) (United Kingdom) made on 16 October 2019 – JCM Europe (UK) Ltd v Commissioners for Her Majesty's Revenue and Customs
ECLI:EU:UNKNOWN:62019CN0760
62019CN0760
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Official Journal of the European Union
C 19/15
—
(Case C-760/19)
(2020/C 19/19)
Language of the case: English
Referring court
Parties to the main proceedings
Appellant: JCM Europe (UK) Ltd
Respondent: Commissioners for Her Majesty's Revenue and Customs
Questions referred
1.Is Commission Implementing Regulation (EU) 2016/1760 (1) of 28 September 2016 concerning the classification of certain goods in the Combined Nomenclature (CN) invalid in so far as it classifies the bank note validator and cash boxes specified in the Regulation under CN Code 84729070, rather than CN Code 903149 90?
2.In particular, is Commission Implementing Regulation (EU) 2016/1760 invalid in so far as it:
a)unduly restricts the scope of heading 9031;
b)unduly extends the scope of heading 8472;
c)takes into account impermissible factors;
d)does not take proper account of the Explanatory Notes, CN headings and/or the General Interpretative Rules when classifying the product as described in that Regulation.
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(1) OJ 2016, L 269, p. 6.