# C_2015363EN.01002201.xml

| 3.11.2015 | EN | Official Journal of the European Union | C 363/22 |
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3.11.2015

EN

Official Journal of the European Union

C 363/22

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Request for a preliminary ruling from the Finanzgericht Hamburg (Germany) lodged on 10 August 2015 — GROFA GmbH v Hauptzollamt Hannover

(Case C-435/15)

(2015/C 363/28)

Language of the case: German

Referring court

Referring court

Finanzgericht Hamburg

Parties to the main proceedings

Parties to the main proceedings

Applicant: GROFA GmbH

Applicant:

Defendant: Hauptzollamt Hannover

Defendant:

Questions referred

Questions referred

| 1. | (a) | Is Commission Implementing Regulation (EU) No 1249/2011 of 29 November 2011 concerning the classification of certain goods in the Combined Nomenclature (1) applicable by analogy to the products which are the subject of the main proceedings (GoPro HERO3 ‘Black Edition’, ‘Black Edition Surf’, and ‘Black Edition Motorsport’)? |
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1.

(a)

Is Commission Implementing Regulation (EU) No 1249/2011 of 29 November 2011 concerning the classification of certain goods in the Combined Nomenclature (1) applicable by analogy to the products which are the subject of the main proceedings (GoPro HERO3 ‘Black Edition’, ‘Black Edition Surf’, and ‘Black Edition Motorsport’)?

1

| (b) | If the answer to that question is in the affirmative:
  Is Implementing Regulation (EU) No 1249/2011 valid? |
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(b)

If the answer to that question is in the affirmative:

Is Implementing Regulation (EU) No 1249/2011 valid?

| 2. | If the answer to question 1(a) or 1(b) is in the negative:






  (a) | Is Commission Implementing Regulation (EU) No 876/2014 of 8 August 2014 concerning the classification of certain goods in the Combined Nomenclature (2) applicable by analogy to the products which are the subject of the main proceedings? |
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2.

If the answer to question 1(a) or 1(b) is in the negative:

(a)

Is Commission Implementing Regulation (EU) No 876/2014 of 8 August 2014 concerning the classification of certain goods in the Combined Nomenclature (2) applicable by analogy to the products which are the subject of the main proceedings?

2

| (b) | If the answer to that question is in the affirmative:
  Is Implementation Regulation (EU) No 876/2014 valid? |
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(b)

If the answer to that question is in the affirmative:

Is Implementation Regulation (EU) No 876/2014 valid?

| 3. | If the answer to question 1(a) or 1(b) is in the negative:
  Are the Commission’s Explanatory Notes to subheadings 8525 80 91 and 8525 80 99 of the Combined Nomenclature (3) to be interpreted as meaning that a sequence of video recorded in separate files each having a duration of less than 30 minutes is a recording of ‘at least 30 minutes in a single sequence of video’ if, when the recording is played, the viewer cannot perceive the switch between different files? |
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3.

If the answer to question 1(a) or 1(b) is in the negative:

Are the Commission’s Explanatory Notes to subheadings 8525 80 91 and 8525 80 99 of the Combined Nomenclature (3) to be interpreted as meaning that a sequence of video recorded in separate files each having a duration of less than 30 minutes is a recording of ‘at least 30 minutes in a single sequence of video’ if, when the recording is played, the viewer cannot perceive the switch between different files?

3

| 4. | If the answer to question 1(a) or 1(b) is in the negative, and the answer to questions 2(a), 2(b) and 3 is in the affirmative:
  Does the fact that video camera recorders which are able to record signals from external sources are not able to reproduce those signals on an external television receiver or an external monitor preclude their being classified under subparagraph 8525 80 99 CN? |
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4.

If the answer to question 1(a) or 1(b) is in the negative, and the answer to questions 2(a), 2(b) and 3 is in the affirmative:

Does the fact that video camera recorders which are able to record signals from external sources are not able to reproduce those signals on an external television receiver or an external monitor preclude their being classified under subparagraph 8525 80 99 CN?

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(1)  2011 OJ L 319, p. 39.

1

(2)  2014 OJ L 240, p. 12.

2

(3)  2015 OJ C 76, p. 1.

3

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