Language of document :

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

(Case C-760/19)

Language of the case: English

Referring court

First-tier Tribunal (Tax Chamber)

Parties to the main proceedings

Appellant: JCM Europe (UK) Ltd

Respondent: Commissioners for Her Majesty's Revenue and Customs

Questions referred

Is Commission Implementing Regulation (EU) 2016/17601 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 8472 90 70, rather than CN Code 9031 49 90?

In particular, is Commission Implementing Regulation (EU) 2016/1760 invalid in so far as it :

unduly restricts the scope of heading 9031 ;

unduly extends the scope of heading 8472 ;

takes into account impermissible factors ;

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.


1 OJ 2016, L 269, p. 6.