Access to European Union law
<a href="https://eur-lex.europa.eu/content/help/eurlex-content/experimental-features.html" target="_blank">More about the experimental features corner</a>
Choose the experimental features you want to try
EUR-Lex
Access to European Union law

This document is an excerpt from the EUR-Lex website

You are here
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

Document 62008CN0370

    Case C-370/08: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 13 August 2008 — Data I/O GmbH v Bundesfinanzdirektion Südost

    OJ C 285, 8.11.2008, p. 24–24 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

    Date of document:
    13/08/2008
    Date lodged:
    13/08/2008
    Author:
    Court of Justice
    Form:
    Judicial information
    Authentic language:
    German
    Type of procedure:
    Reference for a preliminary ruling
    Link
    Select all documents mentioning this document
    Case affecting:
    Link

    8.11.2008   

    EN

    Official Journal of the European Union

    C 285/24

    Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 13 August 2008 — Data I/O GmbH v Bundesfinanzdirektion Südost

    (Case C-370/08)

    (2008/C 285/38)

    Language of the case: German

    Referring court

    Bundesfinanzhof

    Parties to the main proceedings

    Appellant: Data I/O GmbH

    Respondent: Bundesfinanzdirektion Südost

    Questions referred

    1.

    Is Note 5(B) to Chapter 84 of the Combined Nomenclature of the Common Customs Tariff in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (1), as amended by the Annex to Commission Regulation (EC) No 1810/2004 of 7 September 2004 (2), to be so interpreted that it allows an electrical adapter, which is designed to provide the electrical connection between an automatic programming machine and electrical components to be programmed, to be classified under heading 8471 of the Combined Nomenclature?

    2.

    If this question is answered in the negative: is the aforementioned adapter then to be classified under heading 8471 of the Combined Nomenclature if it contains a so-called memory-chip, on which the programming process is stored and from which it can be retrieved?

    (1)  OJ 1987 L 256, p. 1.

    (2)  OJ 2004 L 327, p. 1.

    Top