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Document 62015CN0097

    Case C-97/15: Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 27 February 2015 — Sprengen/Pakweg Douane BV, other party: Staatssecretaris van Financiën

    OJ C 171, 26.5.2015, p. 17–17 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

    26.5.2015   

    EN

    Official Journal of the European Union

    C 171/17

    Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 27 February 2015 — Sprengen/Pakweg Douane BV, other party: Staatssecretaris van Financiën

    (Case C-97/15)

    (2015/C 171/19)

    Language of the case: Dutch

    Referring court

    Hoge Raad der Nederlanden

    Parties to the main proceedings

    Applicant: Sprengen/Pakweg Douane BV

    Other party: Staatssecretaris van Financiën

    Questions referred

    1.

    Must the last paragraph of Note 5(C) to Chapter 84 of the CN — whether or not having regard to Attachments A and B to the Information Technology Agreement — be interpreted as meaning that apparatus such as the screenplays described in this judgment are to be classified as ‘hard disk drives’ in subheading 8471 70 50 of the CN, even though the apparatus has features and characteristics such that it is capable of reproducing on a television set or video monitor multimedia files stored on the hard disks, after converting those files into analogue signals?

    2.

    If question 1 must be answered in the negative, must heading 8521 of the CN then be interpreted as meaning that apparatus such as the screenplays can be classified under it, even though their video reproducing function is not their specific function, but is their principal function?
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