CELEX: 62008CN0173
Language: en
Date: 2008-04-25 00:00:00
Title: Case C-173/08: Reference for a preliminary ruling from the Gerechtshof te Amsterdam (The Netherlands) lodged on 25 April 2008 — Kloosterboer Services B.V. v Inspecteur van de Belastingdienst/Douane Rotterdam, kantoor Laan op Zuid

19.7.2008   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 183/12
            
         Reference for a preliminary ruling from the Gerechtshof te Amsterdam (The Netherlands) lodged on 25 April 2008 — Kloosterboer Services B.V. v Inspecteur van de Belastingdienst/Douane Rotterdam, kantoor Laan op Zuid
   (Case C-173/08)
   (2008/C 183/24)
   Language of the case: Dutch
   Referring court
   Gerechtshof te Amsterdam (The Netherlands)
   Parties to the main proceedings
   
      Applicant: Kloosterboer Services B.V.
   
      Defendant: Inspecteur van de Belastingdienst/Douane Rotterdam, kantoor Laan op Zuid
   Questions referred
   
               1.
            
            
               Is Commission Regulation (EC) No 384/2004 (1) of 1 March 2004 concerning the classification of certain goods in the Combined Nomenclature valid in so far as, according to that Regulation, subheading 8414 59 30 of the Common Nomenclature covers the goods described in paragraph 2.7 (2) above?
            
         
               2.
            
            
               If the Regulation is invalid, can the Common Customs Tariff then be interpreted to mean that those goods should be classified as ‘parts and accessories of the machines of heading 8471’ as referred to in subheading 8473 30 90 of the CN?
            
         
      (1)  OJ L 64, p. 21.
   
      (2)  The products consist of two elements: a ‘heat sink’ (heat exchanger) and a fan, which are durably attached to each other to form a whole.