Legislator Case Law & Legislation
KHO:1998:1 AI generated

Supreme Administrative Court dismissed appeal regarding import duty exemption for medical radio equipment under EU free movement rules.

Case Number KHO:1998:1
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Administrative Court dismissed the applicant's appeal against the Customs Administration's refusal to grant a duty exemption for imported radio equipment. The applicant argued that the goods were essential medical devices, while the Customs Administration maintained they were general-purpose equipment not covered by the exemption. The court ruled that the specific statutory criteria for the exemption were not met, as the equipment lacked the exclusive medical designation required by the relevant law.

Legislator headnote

AI generated

HValL 4 §; L radiolaitteista 2 §; A radiolaitteista 3 §: The court established that imported radio equipment qualifies for import duty exemption only if it is exclusively designated for medical use and strictly falls within the narrow scope defined by the specific exemption provisions.

Keywords

AI generated
import duty exemption radio equipment classification medical device designation customs administration appeal free movement goods

Cited Legislation

AI generated
HValL 4 §
L radiolaitteista 2 §
A radiolaitteista 3 §

Cited Case Law

AI generated
Case 33/76 Rewe
Case 45/76 Heylens
Case 811/79 Ariete
Case 862/79 Comet
Case 199/82 San Giorgio
Case 222/84 Johnston
Case 222/86 Mireco
Case C-87-89/90 Verholen
Case C-54/96 Dorsch Consult
AI generated

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Full text

HValL 4 §

L radiolaitteista 2 §

A radiolaitteista 3 §

EY-tuomistuimen ratkaisuja: 33/76, Rewe; 45/76, Heylens; 811/79, Ariete; 862/79, Comet; 199/82, San Giorgio; 222/84, Johnston; 222/86, Mireco; C-87-89/90, Verholen; C-54/96, Dorsch Consult