Back to EUR-Lex homepage

EUR-Lex Access to European Union law

Back to EUR-Lex homepage

This document is an excerpt from the EUR-Lex website

Use quotation marks to search for an "exact phrase". Append an asterisk (*) to a search term to find variations of it (transp*, 32019R*). Use a question mark (?) instead of a single character in your search term to find variations of it (ca?e finds case, cane, care).
Search tips
Need more search options? Use the Advanced search
You are here

Document 62008CN0173

Case C-173/08: Reference for a preliminary ruling from the Gerechtshof te Amsterdam (The Netherlands) lodged on 25 April 2008 — Kloosterboer Services B.V. v Inspecteur van de Belastingdienst/Douane Rotterdam, kantoor Laan op Zuid

OJ C 183, 19.7.2008, p. 12–13 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

19.7.2008   

EN

Official Journal of the European Union

C 183/12

Reference for a preliminary ruling from the Gerechtshof te Amsterdam (The Netherlands) lodged on 25 April 2008 — Kloosterboer Services B.V. v Inspecteur van de Belastingdienst/Douane Rotterdam, kantoor Laan op Zuid

(Case C-173/08)

(2008/C 183/24)

Language of the case: Dutch

Referring court

Gerechtshof te Amsterdam (The Netherlands)

Parties to the main proceedings

Applicant: Kloosterboer Services B.V.

Defendant: Inspecteur van de Belastingdienst/Douane Rotterdam, kantoor Laan op Zuid

Questions referred

1.

Is Commission Regulation (EC) No 384/2004 (1) of 1 March 2004 concerning the classification of certain goods in the Combined Nomenclature valid in so far as, according to that Regulation, subheading 8414 59 30 of the Common Nomenclature covers the goods described in paragraph 2.7 (2) above?

2.

If the Regulation is invalid, can the Common Customs Tariff then be interpreted to mean that those goods should be classified as ‘parts and accessories of the machines of heading 8471’ as referred to in subheading 8473 30 90 of the CN?

(1)  OJ L 64, p. 21.

(2)  The products consist of two elements: a ‘heat sink’ (heat exchanger) and a fan, which are durably attached to each other to form a whole.

Top