Judgment_paragraph 41 · Pārtikas drošības, dzīvnieku veselības un vides zinātniskais institūts 'BIOR' v Valsts ieņēmumu dienests (C-344/23)

41In the present case, first, according to its usual meaning in everyday language, the term ‘apparatus’ is understood as an assembly of parts intended to function together or a set of technical elements organised into a more complete whole than a tool and which has a function. In the light of the information in the order for reference, it cannot be considered that the tags at issue constitute such an assembly of parts or such a set of technical elements, with the result that they are not capable of falling within that concept.

Pārtikas drošības, dzīvnieku veselības un vides zinātniskais institūts 'BIOR' v Valsts ieņēmumu dienests (C-344/23)

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