Legislator Rechtsprechung & Gesetzgebung
KHO:1998:1 KI-generiert

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

Geschäftsnummer KHO:1998:1
Gericht / Behörde
Rechtsordnung Finnland (FI)
Entscheiddatum
Ausgang Abgewiesen (Dismissed)

Legislator-Zusammenfassung

KI-generiert

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-Regeste

KI-generiert

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.

Schlagwörter

KI-generiert
import duty exemption radio equipment classification medical device designation customs administration appeal free movement goods nicht ionisierende Strahlung Elektrische Betriebsmittel und Funkanlagen Radio- und Fernsehabgabe

Zitierte Gesetzesbestimmungen

KI-generiert
HValL 4 §
L radiolaitteista 2 §
A radiolaitteista 3 §

Zitierte Rechtsprechung

KI-generiert
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
KI-generiert

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Volltext

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