CELEX: C2007/283/28
Language: en
Date: 2007-11-24 00:00:00
Title: Case C-411/07: Reference for a preliminary ruling from the Hoge Raad der Nederlanden lodged on 7 September 2007 — X B.V. v Staatssecretaris van Financiën

24.11.2007   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 283/15
            
         Reference for a preliminary ruling from the Hoge Raad der Nederlanden lodged on 7 September 2007 — X B.V. v Staatssecretaris van Financiën
   (Case C-411/07)
   (2007/C 283/28)
   Language of the case: Dutch
   Referring court
   Hoge Raad der Nederlanden
   Parties to the main proceedings
   
      Applicant: X B.V.
   
      Defendant: Staatssecretaris van Financiën
   Questions referred
   
               1.
            
            
               Must an optical-electrical circuit contained in a plastic case which, together with a light emitting diode (‘LED’), a plastic film and a photodetector, contains an amplifying circuit and is intended for incorporation in, inter alia, communication and computer equipment, consumer electronics and industrial machines, be regarded as an electrical machine or apparatus within the meaning of heading 8543 of the CN?
            
         
               2.
            
            
               If it is a part of a machine, is ‘photosensitive semiconductor device, including photovoltaic cells, whether or not assembled in modules or made up into panels’ referred to in heading 8541 of the CN to be interpreted as including an optical-electrical circuit as described above, or is such a product to be regarded as an electronic integrated circuit within the meaning of heading 8542 of the CN owing to the presence of the amplifying circuit?