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Document 62013CN0002

    Case C-2/13: Request for a preliminary ruling from the Cour de cassation (France) lodged on 2 January 2013 — Directeur général des douanes et droits indirects, Chef de l’agence de la direction nationale du renseignement et des enquêtes douanières v Humeau Beaupreau SAS

    OJ C 71, 9.3.2013, p. 11–11 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

    9.3.2013   

    EN

    Official Journal of the European Union

    C 71/11

    Request for a preliminary ruling from the Cour de cassation (France) lodged on 2 January 2013 — Directeur général des douanes et droits indirects, Chef de l’agence de la direction nationale du renseignement et des enquêtes douanières v Humeau Beaupreau SAS

    (Case C-2/13)

    2013/C 71/17

    Language of the case: French

    Referring court

    Cour de cassation

    Parties to the main proceedings

    Appellants: Directeur général des douanes et droits indirects, Chef de l’agence de la direction nationale du renseignement et des enquêtes douanières

    Respondent: Humeau Beaupreau SAS

    Question referred

    In the process of manufacturing footwear, must the operations of shaping the counter of an upper and of roughing of that upper and an outer sole, prior to their assembly, be classified as ‘assembly operations’ or ‘working operations for completion into the finished state’, within the meaning of point VII of the Explanatory Notes to General Rule 2(a) on the Interpretation of the Harmonised System?

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