Judgment of the Court (Ninth Chamber) of 4 February 2021 (request for a preliminary ruling from the First-tier Tribunal (Tax Chamber) — United Kingdom) — JCM Europe (UK) Ltd v Commissioners for Her Majesty’s Revenue and Customs

(Case C-760/19) (1)

(Reference for a preliminary ruling - Customs union - Common Customs Tariff - Combined Nomenclature - Tariff classification - Headings 8472 and 9031 - Bank note validator and cash boxes - Device intended to be integrated in a host device and connected to an external control centre - Implementing Regulation (EU) 2016/1760 - Validity)

(2021/C 110/09)

Language of the case: English

Referring court

First-tier Tribunal (Tax Chamber)

Parties to the main proceedings

Applicant: JCM Europe (UK) Ltd

Defendant: Commissioners for Her Majesty’s Revenue and Customs

Operative part of the judgment

The examination of the questions referred has disclosed no factor capable of affecting the validity of Commission Implementing Regulation (EU) 2016/1760 of 28 September 2016 concerning the classification of certain goods in the Combined Nomenclature.

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(1)  OJ C 19, 20.1.2020.