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European Union
SIA "Oliver Medical" v Valsts ieņēmumu dienests (C-547/13)
Judgment
Consideration of the questions referred
50

SIA "Oliver Medical" v Valsts ieņēmumu dienests (C-547/13)

Judgment of 4 Mar 2015law://eu/cjeu/2013/c-547-13/para_50@2026-11-10

50It follows therefrom, firstly, that those appliances and instruments are, in most cases, used by a healthcare practitioner, without the intervention of such a practitioner being required in every case, and, secondly, that those appliances and instruments are intended for medical use.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Tenth Chamber
Case: C-547/13 · ECLI:EU:C:2015:139
Decided: 4 Mar 2015
Procedure: Preliminary reference · referred by the administratīvā rajona tiesa, Rīgas tiesu nams (Latvia)
Applicant: Oliver Medical SIA
Defendant: Valsts ieņēmumu dienests
Rapporteur: C. Vajda
Advocate General: N. Wahl
Bench: 3 judges
C. Vajda, A. Rosas, E. Juhász
Language: Latvian
Official: CURIA · EUR-Lex 62013CJ0547

Topics

Customs Union and Common Customs Tariff

History · 1 version

4 Mar 2015Reading

Connections

Interprets 1: Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff
Cited by 14: Servoprax GmbH v Hauptzollamt Duisburg (C-631/23)2 provisions; KAHL G.m.b.H. & Co. K.G. v Hauptzollamt Hannover and C.E. Roeper GmbH v Hauptzollamt Hamburg (C-197/20); Samohýl group a.s. v Generální ředitelství cel (C-941/19); Pfizer Consumer Healthcare Ltd v Commissioners for Her Majesty's Revenue and Customs (C-182/19); Amoena Ltd v Commissioners for Her Majesty's Revenue and Customs (C-677/18); SC Onlineshop SRL v Agenţia Naţională de Administrare Fiscală (ANAF) and Direcţia Generală a Vămilor (C-268/18); Medtronic GmbH v Finanzamt Neuss (C-227/17); GROFA GmbH and Others v Hauptzollamt Hannover and Inspecteur van de Belastingdienst/Douane kantoor Rotterdam Rijnmond (C-435/15, C-666/15); Madaus GmbH v Hauptzollamt Bremen (C-441/15); LEK Farmacevtska Družba d.d. v Republika Slovenija (C-700/15); Medical Imaging Systems GmbH (MIS) v Hauptzollamt München (C-288/15); GD European Land Systems – Steyr GmbH v Zollamt Eisenstadt Flughafen Wien (C-262/15); Toorank Productions BV v Staatssecretaris van Financiën (C-532/14, C-533/14); SIA „Oniors Bio" v Valsts ieņēmumu dienests (C-233/15)
Cites 17: Council Directive 93/42/EEC of 14 June 1993 concerning medical devices; 87/369/EEC: Council Decision of 7 April 1987 concerning the conclusion of the International Convention on the Harmonized Commodity Description and Coding System and of the Protocol of Amendment thereto; Krings GmbH v Oberfinanzdirektion Nürnberg (C-130/02); Commission Regulation (EU) No 1006/2011 of 27 September 2011 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff; Commission Regulation (EU) No 861/2010 of 5 October 2010 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff; Commission Regulation (EC) No 948/2009 of 30 September 2009 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff; Data I/O GmbH v Hauptzollamt München (C-297/13); Commission Regulation (EC) No 1031/2008 of 19 September 2008 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff; Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff; Delphi Deutschland GmbH v Hauptzollamt Düsseldorf (C-423/10); Directive 2007/47/EC of the European Parliament and of the Council of 5 September 2007 amending Council Directive 90/385/EEC on the approximation of the laws of the Member States relating to active implantable medical devices, Council Directive 93/42/EEC concerning medical devices and Directive 98/8/EC concerning the placing of biocidal products on the market (Text with EEA relevance); Council Regulation (EC) No 254/2000 of 31 January 2000 amending Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and the Common Customs Tariff; Olicom A/S v Skatteministeriet (C-142/06); Commission Implementing Regulation (EU) No 1204/2011 of 18 November 2011 concerning the classification of certain goods in the Combined Nomenclature; Commission Regulation (EC) No 119/2008 of 7 February 2008 concerning the classification of certain goods in the Combined Nomenclature; Receveur principal des douanes de Roissy Sud and Others v Rohm & Haas Electronic Materials CMP Europe GmbH and Others (C-336/11); Commission Regulation (EC) No 1214/2007 of 20 September 2007 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff