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Document 62013CN0666

Case C-666/13: Request for a preliminary ruling from the Finanzgericht Düsseldorf (Germany) lodged on 16 December 2013 — Rohm Semiconductor GmbH v Hauptzollamt Krefeld

OJ C 85, 22.3.2014, p. 12–13 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

22.3.2014   

EN

Official Journal of the European Union

C 85/12

Request for a preliminary ruling from the Finanzgericht Düsseldorf (Germany) lodged on 16 December 2013 — Rohm Semiconductor GmbH v Hauptzollamt Krefeld

(Case C-666/13)

2014/C 85/22

Language of the case: German

Referring court

Finanzgericht Düsseldorf

Parties to the main proceedings

Applicant: Rohm Semiconductor GmbH

Defendant: Hauptzollamt Krefeld

Questions referred  (1)

1.

Does the fact that goods have an individual function within the meaning of heading 8543 of the Combined Nomenclature mean that they may not be classified in heading 8541, despite their assembly?

2.

If the answer to Question 1 is in the affirmative: In what circumstances are transmitter/receiver modules of the type described in more detail in the grounds, which have an individual function within the meaning of heading 8543, to be regarded as parts of machines or apparatus in heading 8543?

(1)  Interpretation of Commission Regulation (EC) No 1832/2002 of 1 August 2002, amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 2002 L 290, p. 1).

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