Request for a preliminary ruling from the Hof van Cassatie van België (Belgium) lodged on 10 November 2014 — VAD BVBA, Johannes Josephus Maria van Aert v Belgische Staat

(Case C-499/14)

(2015/C 026/16)

Language of the case: Dutch

Referring court

Hof van Cassatie van België

Parties to the main proceedings

Appellants in cassation: VAD BVBA, Johannes Josephus Maria van Aert

Respondent in the appeal in cassation: Belgische Staat

Question referred

Are goods put up in sets for retail sale that are presented to customs authorities in separate packages because this is justified, but from which it is clear that they belong together and are intended to be offered as a single unit on the retail market, also to be regarded as goods put up in sets for retail sale, within the meaning of Rule 3(b) of the General Rules for the interpretation of the Combined Nomenclature set out in Annex I to Council Regulation (EEC) No 2658/87 (1) of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Commission Regulation (EC) No 1214/2007 (2) of 20 September 2007, in the case where those goods are packed together after the declaration with a view to being offered for sale on the retail market?

(1)  OJ 1987 L 256, p. 1.

(2)  OJ 2007 L 286, p. 1.