CELEX: 62015CA0600
Language: en
Date: 2016-12-08 00:00:00
Title: Case C-600/15: Judgment of the Court (Tenth Chamber) of 8 December 2016 (request for a preliminary ruling from the Hoge Raad der Nederlanden — the Netherlands) — Staatssecretaris van Financiën v Lemnis Lighting BV (Reference for a preliminary ruling — Regulation (EEC) No 2658/87 — Customs union and Common Customs Tariff — Tariff classification — Combined Nomenclature — Headings 8539, 8541, 8543, 8548 and 9405 — Light-emitting diode bulbs (LED))

6.2.2017   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 38/5
            
         Judgment of the Court (Tenth Chamber) of 8 December 2016 (request for a preliminary ruling from the Hoge Raad der Nederlanden — the Netherlands) — Staatssecretaris van Financiën v Lemnis Lighting BV
   (Case C-600/15) (1)
   
   ((Reference for a preliminary ruling - Regulation (EEC) No 2658/87 - Customs union and Common Customs Tariff - Tariff classification - Combined Nomenclature - Headings 8539, 8541, 8543, 8548 and 9405 - Light-emitting diode bulbs (LED)))
   (2017/C 038/07)
   Language of the case: Dutch
   
      Referring court
   
   Hoge Raad der Nederlanden
   
      Parties to the main proceedings
   
   
      Applicant: Staatssecretaris van Financiën
   
      Defendant: Lemnis Lighting BV
   
      Operative part of the judgment
   
   The Combined Nomenclature in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Commission Regulation (EC) No 1214/2007 of 20 September 2007, must be interpreted as meaning that goods such as the LED bulbs at issue in the main proceedings fall, subject to the referring court’s assessment of all the facts before it, under heading 8543 of that nomenclature.
   
      (1)  OJ C 48, 8.2.2016.