CELEX: 62015CN0097
Language: en
Date: 2015-02-27 00:00:00
Title: Case C-97/15: Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 27 February 2015 — Sprengen/Pakweg Douane BV, other party: Staatssecretaris van Financiën

26.5.2015   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 171/17
            
         Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 27 February 2015 — Sprengen/Pakweg Douane BV, other party: Staatssecretaris van Financiën
   (Case C-97/15)
   (2015/C 171/19)
   Language of the case: Dutch
   
      Referring court
   
   Hoge Raad der Nederlanden
   
      Parties to the main proceedings
   
   
      Applicant: Sprengen/Pakweg Douane BV
   
      Other party: Staatssecretaris van Financiën
   
      Questions referred
   
   
               1.
            
            
               Must the last paragraph of Note 5(C) to Chapter 84 of the CN — whether or not having regard to Attachments A and B to the Information Technology Agreement — be interpreted as meaning that apparatus such as the screenplays described in this judgment are to be classified as ‘hard disk drives’ in subheading 8471 70 50 of the CN, even though the apparatus has features and characteristics such that it is capable of reproducing on a television set or video monitor multimedia files stored on the hard disks, after converting those files into analogue signals?
            
         
               2.
            
            
               If question 1 must be answered in the negative, must heading 8521 of the CN then be interpreted as meaning that apparatus such as the screenplays can be classified under it, even though their video reproducing function is not their specific function, but is their principal function?