Request for a preliminary ruling from the Augstākā tiesa (Senāts) (Latvia) lodged on 31 May 2023 – Pārtikas drošības, dzīvnieku veselības un vides zinātniskais institūts BIOR v Valsts ieņēmumu dienests
(Case C-344/23, BIOR)
Language of the case: Latvian
Referring court
Augstākā tiesa (Senāts)
Parties to the main proceedings
Applicant at first instance, respondent in cassation: Pārtikas drošības, dzīvnieku veselības un vides zinātniskais institūts BIOR
Defendant at first instance, appellant in cassation: Valsts ieņēmumu dienests
Questions referred
Must the expression ‘scientific instrument or apparatus’ in Article 46(a) of Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty, 1 be interpreted as meaning that it may include objects which, by virtue of their particular technical structure and functioning, themselves serve directly as a means of scientific research?
Must the combined nomenclature in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, 1 as amended by Commission Implementing Regulation (EU) 2017/1925 of 12 October 2017 2 be interpreted as meaning that subheading 3926 90 92 90 of the combined nomenclature may include fish tags made of plastic?
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1 OJ 2009 L 324, p. 23.
1 OJ 1987 L 256, p.1.
1 Commission Implementing Regulation (EU) 2017/1925 of 12 October 2017 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 2017 L 282, p. 1).