Judgment of the Court (Tenth Chamber) of 26 May 2016

Invamed Group Ltd and Others v Commissioners for Her Majesty's Revenue & Customs

Request for a preliminary ruling from the First-tier Tribunal (Tax Chamber)

Reference for a preliminary ruling — Common Customs Tariff — Tariff classification — Combined Nomenclature — Section XVII — Vehicles — Chapter 87 — Vehicles other than railway or tramway rolling stock, and parts and accessories thereof — Headings 8703 and 8713 — Vehicles with battery-powered electric motors — Definition of ‘disabled persons’

Case C-198/15


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex Autres Liens
Judgment (OJ)
01/07/2016 Invamed Group and Others
Judgment
ECLI:EU:C:2016:362
26/05/2016 Invamed Group and Others
Judgment (Summary)
ECLI:EU:C:2016:362
26/05/2016 Invamed Group and Others
Application (OJ)
26/06/2015 Invamed Group and Others
Top of the page Legal analysis of the decision or of the case

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)

Subject-matter

Information not available

Systematic classification scheme

1.
4 Internal policy of the European Union
  4.02 Free movement of goods
    4.02.04 Customs union
      4.02.04.02 Common Customs Tariff
        4.02.04.02.01 Interpretation of tariff headings and classification of goods: principles and procedures
4 Internal policy of the European Union
  4.02 Free movement of goods
    4.02.04 Customs union
      4.02.04.02 Common Customs Tariff
        4.02.04.02.01 Interpretation of tariff headings and classification of goods: principles and procedures
4 Internal policy of the European Union
  4.02 Free movement of goods
    4.02.04 Customs union
      4.02.04.02 Common Customs Tariff
        4.02.04.02.02 The various tariff headings
4 Internal policy of the European Union
  4.02 Free movement of goods
    4.02.04 Customs union
      4.02.04.02 Common Customs Tariff
        4.02.04.02.02 The various tariff headings


Citations of case-law or legislation

References in grounds of judgment

Operative part

Opinion

Information not available


Dates

Date of the lodging of the application initiating proceedings

  • 29/04/2015

Date of the Opinion

Information not available

Date of the hearing

Information not available

Date of delivery

26/05/2016


References

Publication in the Official Journal

Judgment: OJ C 260 from 18.07.2016, p.7

Application: OJ C 228 from 13.07.2015, p.6

Name of the parties

Invamed Group and Others

Notes on Academic Writings

Information not available



Procedural Analysis Information

Source of the question referred for a preliminary ruling

First-tier Tribunal (Tax Chamber) - United Kingdom

Subject-matter

  • Free movement of goods
  • - Customs union
  • - Common Customs Tariff

Provisions of national law referred to

Information not available

Provisions of international law referred to

Information not available

Procedure and result

  • Reference for a preliminary ruling
  • Reference for a preliminary ruling : case not proceeding to judgment

Formation of the Court

dixième chambre (Cour)

Judge-Rapporteur

Levits

Advocate General

Wathelet

Language(s) of the Case

  • English

Language(s) of the Opinion

    Information not available