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Case C-397/17: Request for a preliminary ruling from the Rechtbank van eerste aanleg te Brussel (Belgium) lodged on 3 July 2017 — Profit Europe NV v Belgische Staat
ECLI:EU:UNKNOWN:62017CN0397
62017CN0397
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Valentina R., lawyer
11.9.2017
EN
Official Journal of the European Union
C 300/19
(Case C-397/17)
(2017/C 300/24)
Language of the case: Dutch
Referring court
Parties to the main proceedings
Applicant: Profit Europe NV
Defendant: Belgische Staat
Questions referred
1.Must [CN] subheading 7307 19 10 be interpreted as including fittings of spheroidal graphite cast iron which have the characteristics of the fittings at issue in the main proceedings, if it appears from their objective characteristics that their material is essentially different from malleable cast iron because the malleability of spheroidal graphite cast iron does not result from appropriate heat treatment and because the graphite in spheroidal graphite cast iron has a different shape to the graphite in malleable cast iron, namely, that of spheroidal graphite instead of temper carbon?
2.Must [CN] subheading 7307 11 00 be interpreted as including fittings of spheroidal graphite cast iron which have the characteristics of the fittings at issue in the main proceedings, if the objective characteristics of spheroidal graphite cast iron show that it substantially corresponds to the objective characteristics of non-malleable cast iron?
3.Must the CN Explanatory Note to subheading 7307 19 10, which provides that malleable cast iron includes spheroidal graphite cast iron, be disregarded to the extent to which it provides that malleable cast iron includes spheroidal graphite cast iron, if it is established that spheroidal graphite cast iron is not malleable cast iron?
See 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).