13.7.2015
EN
Official Journal of the European Union
C 228/6
Reference for a preliminary ruling from First-tier Tribunal (Tax Chamber) (United Kingdom) made on 29 April 2015 — Invamed Group Ltd, Invacare UK Ltd, Days Healthcare Ltd, Electric Mobility Euro Ltd, Medicare Technology Ltd, Sunrise Medical Ltd v Commissioners for Her Majesty's Revenue & Customs
(Case C-198/15)
(2015/C 228/07)
Language of the case: English
Referring court
First-tier Tribunal (Tax Chamber)
Parties to the main proceedings
Applicants: Invamed Group Ltd, Invacare UK Ltd, Days Healthcare Ltd, Electric Mobility Euro Ltd, Medicare Technology Ltd, Sunrise Medical Ltd
Defendant: Commissioners for Her Majesty's Revenue & Customs
Questions referred
The Questions referred relate to Annex I of Council Regulation (EEC) No 2658/87 (1) on the tariff and statistical nomenclature and on the Common Customs Tariff as amended by Commission Regulation (EC) No 1549/2006, and to heading 8713 therein.
1.
Do the words ‘for disabled persons’ mean ‘only’ for disabled persons?
2.
What is the meaning of the words ‘disabled persons’; in particular:
a)
is their meaning confined to persons who have a disability in addition to a limitation on their ability to walk or to walk easily; or does it include persons whose only limitation is on their ability to walk or to walk easily?
b)
does ‘disabled’ connote more than a marginal limitation on some ability?
c)
is a temporary limitation such as results from a broken leg capable of being a disability?
3.
Does the CNEN of 4 January 2005 (2005/C1/03) (2), in excluding scooters fitted with separate steering columns, alter the meaning of the heading 8713?
4.
Does the possibility of use of a vehicle by a person without a disability affect the tariff classification if it can be said that the vehicle has special features which alleviate the effects of a disability?
5.
If suitability for use by non-disabled persons is a relevant consideration, to what extent should the disadvantages of such use also be a relevant consideration in determining such suitability?
(1) OJ L 301, p. 1.
(2) Explanatory notes to the Combined Nomenclature of the European Union OJ C 137, p. 1.
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