CELEX: 62007CA0411
Language: en
Date: 2008-10-02 00:00:00
Title: Case C-411/07: Judgment of the Court (Fifth Chamber) of 2 October 2008 (reference for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — X B.V. v Staatssecretaris van Financiën (Common Customs Tariff — Combined Nomenclature — Tariff classification — Headings 8541, 8542 and 8543 — Optocouplers)

22.11.2008   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 301/11
            
         Judgment of the Court (Fifth Chamber) of 2 October 2008 (reference for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — X B.V. v Staatssecretaris van Financiën
   (Case C-411/07) (1)
   
   (Common Customs Tariff - Combined Nomenclature - Tariff classification - Headings 8541, 8542 and 8543 - Optocouplers)
   (2008/C 301/21)
   Language of the case: Dutch
   Referring court
   Hoge Raad der Nederlanden
   Parties to the main proceedings
   
      Applicant: X B.V.
   
      Defendant: Staatssecretaris van Financiën
   Re:
   Reference for a preliminary ruling — Hoge Raad der Nederlanden — Interpretation of Commission Regulation (EC) No 1832/2002 of 1 August 2002 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 2002 L 290, p. 1) — Optical-electrical circuit that is an integral part of a machine enclosed in a plastic case containing a light emitting diode (‘LED’), a plastic film and a photodetector and amplifying circuit and is intended for incorporation in communication and computer equipment, consumer electronics and industrial machines — Headings 8541, 8542 and 8543 of the CN
   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 1832/2002 of 1 August 2002, must be interpreted as meaning that an optocoupler, regardless of whether not it contains an amplifying circuit, falls within heading 8541.
   
      (1)  OJ C 283, 24.11.2007.