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Document 62017CA0372
Case C-372/17: Judgment of the Court (Ninth Chamber) of 13 September 2018 (request for a preliminary ruling from the rechtbank Noord-Holland — Netherlands) — Vision Research Europe BV v Inspecteur van de Belastingdienst/Douane kantoor Rotterdam Rijnmond (Reference for a preliminary ruling — Common Customs Tariff — Tariff headings — Classification of goods — Volatile-memory camera, meaning that recorded images are deleted when the camera is switched off or when new images are captured — Combined Nomenclature — Subheadings 8525 80 19 and 8525 80 30 — Explanatory Notes — Interpretation — Implementing Regulation (EU) No 113/2014 — Interpretation — Validity)
Case C-372/17: Judgment of the Court (Ninth Chamber) of 13 September 2018 (request for a preliminary ruling from the rechtbank Noord-Holland — Netherlands) — Vision Research Europe BV v Inspecteur van de Belastingdienst/Douane kantoor Rotterdam Rijnmond (Reference for a preliminary ruling — Common Customs Tariff — Tariff headings — Classification of goods — Volatile-memory camera, meaning that recorded images are deleted when the camera is switched off or when new images are captured — Combined Nomenclature — Subheadings 8525 80 19 and 8525 80 30 — Explanatory Notes — Interpretation — Implementing Regulation (EU) No 113/2014 — Interpretation — Validity)
Case C-372/17: Judgment of the Court (Ninth Chamber) of 13 September 2018 (request for a preliminary ruling from the rechtbank Noord-Holland — Netherlands) — Vision Research Europe BV v Inspecteur van de Belastingdienst/Douane kantoor Rotterdam Rijnmond (Reference for a preliminary ruling — Common Customs Tariff — Tariff headings — Classification of goods — Volatile-memory camera, meaning that recorded images are deleted when the camera is switched off or when new images are captured — Combined Nomenclature — Subheadings 8525 80 19 and 8525 80 30 — Explanatory Notes — Interpretation — Implementing Regulation (EU) No 113/2014 — Interpretation — Validity)
IO C 408, 12.11.2018, p. 26–26
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
12.11.2018 |
EN |
Official Journal of the European Union |
C 408/26 |
Judgment of the Court (Ninth Chamber) of 13 September 2018 (request for a preliminary ruling from the rechtbank Noord-Holland — Netherlands) — Vision Research Europe BV v Inspecteur van de Belastingdienst/Douane kantoor Rotterdam Rijnmond
(Case C-372/17) (1)
((Reference for a preliminary ruling - Common Customs Tariff - Tariff headings - Classification of goods - Volatile-memory camera, meaning that recorded images are deleted when the camera is switched off or when new images are captured - Combined Nomenclature - Subheadings 8525 80 19 and 8525 80 30 - Explanatory Notes - Interpretation - Implementing Regulation (EU) No 113/2014 - Interpretation - Validity))
(2018/C 408/33)
Language of the case: Dutch
Referring court
Rechtbank Noord-Holland
Parties to the main proceedings
Applicant: Vision Research Europe BV
Defendant: Inspecteur van de Belastingdienst/Douane kantoor Rotterdam Rijnmond
Operative part of the judgment
Subheading 8525 80 30 of the Combined Nomenclature set out in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, in the version resulting from Commission Implementing Regulation (EU) No 1001/2013 of 4 October 2013, must be interpreted as covering a camera, such as the camera at issue in the main proceedings, that is capable of capturing a large number of photographic images per second and of storing them in its volatile internal memory — images that are deleted from that memory when the camera is switched off — and that Commission Implementing Regulation (EU) No 113/2014 of 4 February 2014 concerning the classification of certain goods in the Combined Nomenclature, in so far as it is applicable by analogy to goods that have the characteristics of that camera, is invalid.