Opinion of the Advocate General — ECLI:EU:C:2005:49
Date: 2005-01-20
Language of the case: German
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Free movement of goods;Common customs tariff;Customs Union
Procedure: Reference for a preliminary ruling
Origin: Germany

Summary of the Judgment Common Customs Tariff – Tariff headings – Machine which records and reproduces signals for video surveillance purposes – Machine which performs a specific function other than data processing within the meaning of Note 5(E) to Chapter 84 of the Combined Nomenclature A machine which, for video surveillance purposes, records signals from cameras and, after compressing them, reproduces them on screen, performs a specific function other than data processing within the meaning of Note 5(E) to Chapter 84 of the Combined Nomenclature of the Common Customs Tariff in Annex I to Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Regulation No 2031/2001. (see para. 31, operative part)