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Document 62013CN0541
Case C-541/13: Request for a preliminary ruling from the Finanzgericht Hamburg (Germany) lodged on 16 October 2013 — Douane Advies Bureau Rietveld v Hauptzollamt Hannover
Case C-541/13: Request for a preliminary ruling from the Finanzgericht Hamburg (Germany) lodged on 16 October 2013 — Douane Advies Bureau Rietveld v Hauptzollamt Hannover
Case C-541/13: Request for a preliminary ruling from the Finanzgericht Hamburg (Germany) lodged on 16 October 2013 — Douane Advies Bureau Rietveld v Hauptzollamt Hannover
OJ C 9, 11.1.2014, p. 20–20
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
11.1.2014 |
EN |
Official Journal of the European Union |
C 9/20 |
Request for a preliminary ruling from the Finanzgericht Hamburg (Germany) lodged on 16 October 2013 — Douane Advies Bureau Rietveld v Hauptzollamt Hannover
(Case C-541/13)
2014/C 9/30
Language of the case: German
Referring court
Finanzgericht Hamburg
Parties to the main proceedings
Applicant: Douane Advies Bureau Rietveld
Defendant: Hauptzollamt Hannover
Question referred (1)
Is the concept of ‘reagent’, as used in the phrase ‘diagnostic or laboratory reagents’ in tariff heading 3822 of the CN, to be interpreted as meaning a substance which by means of its chemical transformation as a result of a chemical reaction on or with a substance under investigation is used to indicate a state or property of the latter substance?
(1) Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 1987 L 256, p. 1) as amended by Commission Implementing Regulation (EU) No 927/2012 of 9 October 2012 (OJ 2012 L 304, p. 1).