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Document 62008CA0173
Case C-173/08: Judgment of the Court (Fifth Chamber) of 18 June 2009 (reference for a preliminary ruling from the Gerechtshof te Amsterdam (Netherlands)) — Kloosterboer Services BV v Inspecteur van de Belastingdienst/Douane Rotterdam (Common Customs Tariff — Tariff headings — Cooling systems for computers composed of a heat sink and a fan — Classification in the Combined Nomenclature)
Case C-173/08: Judgment of the Court (Fifth Chamber) of 18 June 2009 (reference for a preliminary ruling from the Gerechtshof te Amsterdam (Netherlands)) — Kloosterboer Services BV v Inspecteur van de Belastingdienst/Douane Rotterdam (Common Customs Tariff — Tariff headings — Cooling systems for computers composed of a heat sink and a fan — Classification in the Combined Nomenclature)
Case C-173/08: Judgment of the Court (Fifth Chamber) of 18 June 2009 (reference for a preliminary ruling from the Gerechtshof te Amsterdam (Netherlands)) — Kloosterboer Services BV v Inspecteur van de Belastingdienst/Douane Rotterdam (Common Customs Tariff — Tariff headings — Cooling systems for computers composed of a heat sink and a fan — Classification in the Combined Nomenclature)
OJ C 180, 1.8.2009, p. 19–19
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
1.8.2009 |
EN |
Official Journal of the European Union |
C 180/19 |
Judgment of the Court (Fifth Chamber) of 18 June 2009 (reference for a preliminary ruling from the Gerechtshof te Amsterdam (Netherlands)) — Kloosterboer Services BV v Inspecteur van de Belastingdienst/Douane Rotterdam
(Case C-173/08) (1)
(Common Customs Tariff - Tariff headings - Cooling systems for computers composed of a heat sink and a fan - Classification in the Combined Nomenclature)
2009/C 180/31
Language of the case: Dutch
Referring court
Gerechtshof te Amsterdam
Parties to the main proceedings
Applicant: Kloosterboer Services BV
Defendant: Inspecteur van de Belastingdienst/Douane Rotterdam, kantoor Laan op Zuid
Re:
Reference for a preliminary ruling — Gerechtshof te Amsterdam — Interpretation of Commission Regulation (EC) No 384/2004 of 1 March 2004 concerning the classification of certain goods in the Combined Nomenclature (OJ 2004 L 64, p. 21) — Classification of cooling systems for computers composed of a ‘heat sink’ and a fan
Operative part of the judgment
Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Commission Regulation (EC) No 1789/2003 of 11 September 2003, must be interpreted as meaning that goods, such as those at issue in the main proceedings, made up of a heat sink and a fan and which are solely intended to be incorporated in a computer must be classified under subheading 8473 30 90 of the Combined Nomenclature in Annex I to that regulation.