5.6.2010
EN
Official Journal of the European Union
C 148/20
Reference for a preliminary ruling from the Højesteret (Denmark) lodged on 31 March 2010 — Unomedical A/S v Skatteministeriet
(Case C-152/10)
2010/C 148/31
Language of the case: Danish
Referring court
Højesteret
Parties to the main proceedings
Applicant: Unomedical A/S
Defendant: Skatteministeriet
Questions referred
1.
Is a dialysis bag, manufactured from plastic, which is specially designed for and can only be used with a dialyser to be classified under
—
Chapter 90, CN heading 9010 90 30, as a ‘part’ and/or ‘accessory’ for a dialyser, see chapter note 2(b) to Chapter 90 of the Common Customs Tariff
or
—
Chapter 39, CN heading 3926 90 99, as plastics or articles thereof?
2.
Is a urine drainage bag, manufactured from plastic, which is specially designed for and therefore can only be, and in fact is, used exclusively in connection with a catheter, to be classified under
—
Chapter 90, CN heading 9018399030, as a ‘part’ and/or ‘accessory’ for a catheter, see chapter note 2(b) to Chapter 90 of the Customs Tariff
or
—
Chapter 39, CN heading 3926 90 99, as plastics or articles thereof?
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