# C_2012399EN.01001501.xml

| 22.12.2012 | EN | Official Journal of the European Union | C 399/15 |
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22.12.2012

EN

Official Journal of the European Union

C 399/15

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Reference for a preliminary ruling from the Corte Suprema di Cassazione (Italy) lodged on 22 October 2012 — Panasonic Italia SpA v Agenzia delle Dogane

(Case C-472/12)

2012/C 399/25

Language of the case: Italian

Referring court

Referring court

Corte Suprema di Cassazione

Parties to the main proceedings

Parties to the main proceedings

Applicant: Panasonic Italia SpA

Applicant:

Defendant: Agenzia delle Dogane

Defendant:

Questions referred

Questions referred

| 1. | Primarily — was it necessary, before the entry into force of Regulation (EC) No 754/2004, (1) to classify under heading 8471, or under heading 8528, a plasma colour monitor with a diagonal measurement of the screen of 106,6 centimetres, equipped with two loudspeakers and a remote control, and with an input device designed for the insertion of a video card (very inexpensive and easy to find and insert) which was not imported with the screen, but which, once inserted, meant that the monitor was capable of receiving composite AV video signals and could be connected, not only to automatic data-processing machines, but also to recording and reproducing apparatus, DVD players, video cameras and satellite receivers? |
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1.

Primarily — was it necessary, before the entry into force of Regulation (EC) No 754/2004, (1) to classify under heading 8471, or under heading 8528, a plasma colour monitor with a diagonal measurement of the screen of 106,6 centimetres, equipped with two loudspeakers and a remote control, and with an input device designed for the insertion of a video card (very inexpensive and easy to find and insert) which was not imported with the screen, but which, once inserted, meant that the monitor was capable of receiving composite AV video signals and could be connected, not only to automatic data-processing machines, but also to recording and reproducing apparatus, DVD players, video cameras and satellite receivers?

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| 2. | If the answer to Question 1 is in the negative, the Court of Justice is asked to assess and determine whether Regulation No 754/2004 actually requires a monitor of that type to be classified under heading 8528; |
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2.

If the answer to Question 1 is in the negative, the Court of Justice is asked to assess and determine whether Regulation No 754/2004 actually requires a monitor of that type to be classified under heading 8528;

| 3. | If the answer to Question 2 is affirmative, the Court is asked whether or not the provisions laid down in that regard by Regulation No 754/2004 have to be regarded as interpretative and, as such, as having retroactive effect save where earlier specific provisions to the contrary apply. |
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3.

If the answer to Question 2 is affirmative, the Court is asked whether or not the provisions laid down in that regard by Regulation No 754/2004 have to be regarded as interpretative and, as such, as having retroactive effect save where earlier specific provisions to the contrary apply.

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(1)  Commission Regulation (EC) No 754/2004 of 21 April 2004 concerning the classification of certain goods in the Combined Nomenclature (OJ 2004 L 118, p. 32).

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