# C_2016106EN.01001001.xml

| 21.3.2016 | EN | Official Journal of the European Union | C 106/10 |
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21.3.2016

EN

Official Journal of the European Union

C 106/10

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Request for a preliminary ruling from the Rechtbank Noord-Holland (Netherlands) lodged on 14 December 2015 — X, GoPro Coöperatief UA v Inspecteur van de Belastingdienst Douane, kantoor Rotterdam Rijnmond

(Case C-666/15)

(2016/C 106/13)

Language of the case: Dutch

Referring court

Referring court

Rechtbank Noord-Holland

Parties to the main proceedings

Parties to the main proceedings

Applicants: X, GoPro Coöperatief UA

Applicants:

Defendant: Inspecteur van de Belastingdienst Douane, kantoor Rotterdam Rijnmond

Defendant:

Questions referred

Questions referred

| 1. | Are the Commission’s explanatory notes to subheading 8525 80 30 and to subheadings 8525 80 91 and 8525 80 99 of the Combined Nomenclature to be interpreted as meaning that there are also ‘at least 30 minutes in a single sequence of video’ in the case where, by means of a ‘video record’ mode, sequences of video together lasting longer than 30 minutes are recorded, but those sequences of video are recorded in separate files, each with a duration of less than 30 minutes, and the user must, when playing back, open each file with a duration of less than 30 minutes separately, although it is possible, with the aid of the software supplied by GoPro, to place the sequences, which have been incorporated into those files, on a personal computer one after another and thereby save a single video sequence of more than 30 minutes’ duration in a single file on a personal computer? |
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1.

Are the Commission’s explanatory notes to subheading 8525 80 30 and to subheadings 8525 80 91 and 8525 80 99 of the Combined Nomenclature to be interpreted as meaning that there are also ‘at least 30 minutes in a single sequence of video’ in the case where, by means of a ‘video record’ mode, sequences of video together lasting longer than 30 minutes are recorded, but those sequences of video are recorded in separate files, each with a duration of less than 30 minutes, and the user must, when playing back, open each file with a duration of less than 30 minutes separately, although it is possible, with the aid of the software supplied by GoPro, to place the sequences, which have been incorporated into those files, on a personal computer one after another and thereby save a single video sequence of more than 30 minutes’ duration in a single file on a personal computer?

| 2. | Is classification, under CN subheading 8525 80 99, of video camera recorders which can record sequences from external sources precluded in the case where the sequences cannot be played back via an external TV receiver or an external monitor because those video camera recorders, such as the GoPro Hero 3 Silver Edition, can play back, on an external screen or monitor, only files which they have recorded via their own lenses? |
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2.

Is classification, under CN subheading 8525 80 99, of video camera recorders which can record sequences from external sources precluded in the case where the sequences cannot be played back via an external TV receiver or an external monitor because those video camera recorders, such as the GoPro Hero 3 Silver Edition, can play back, on an external screen or monitor, only files which they have recorded via their own lenses?

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