CELEX: 62015CN0600
Language: en
Date: 2015-11-16 00:00:00
Title: Case C-600/15: Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 16 November 2015 — Staatssecretaris van Financiën; Other party: Lemnis Lighting BV

8.2.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 48/13
            
         Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 16 November 2015 — Staatssecretaris van Financiën; Other party: Lemnis Lighting BV
   (Case C-600/15)
   (2016/C 048/20)
   Language of the case: Dutch
   
      Referring court
   
   Hoge Raad der Nederlanden
   
      Parties to the main proceedings
   
   
      Appellant in cassation: Staatssecretaris van Financiën
   
      Other party: Lemnis Lighting BV
   
      Question referred
   
   Are headings 8539, 8541, 8543, 8548 and 9405 of the CN to be interpreted as meaning that products such as LED bulbs, which consist of light-emitting diodes and other electrical components, as well as a glass covering and an Edison screw base, and which serve to provide illumination after being fitted into a lighting fitting, must be classified under one of those headings? If so, under which of those headings are those products to be classified? If not, under which other heading must classification then be made?