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)
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 2658/871 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.
Do the words "for disabled persons" mean "only" for disabled persons?
What is the meaning of the words "disabled persons"; in particular:
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?
does "disabled" connote more than a marginal limitation on some ability?
is a temporary limitation such as results from a broken leg capable of being a disability?
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?
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?
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