CELEX: 62013CN0002
Language: en
Date: 2013-01-02 00:00:00
Title: Case C-2/13: Request for a preliminary ruling from the Cour de cassation (France) lodged on 2 January 2013 — Directeur général des douanes et droits indirects, Chef de l’agence de la direction nationale du renseignement et des enquêtes douanières v Humeau Beaupreau SAS

9.3.2013   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 71/11
            
         Request for a preliminary ruling from the Cour de cassation (France) lodged on 2 January 2013 — Directeur général des douanes et droits indirects, Chef de l’agence de la direction nationale du renseignement et des enquêtes douanières v Humeau Beaupreau SAS
   (Case C-2/13)
   2013/C 71/17
   Language of the case: French
   
      Referring court
   
   Cour de cassation
   
      Parties to the main proceedings
   
   
      Appellants: Directeur général des douanes et droits indirects, Chef de l’agence de la direction nationale du renseignement et des enquêtes douanières
   
      Respondent: Humeau Beaupreau SAS
   
      Question referred
   
   In the process of manufacturing footwear, must the operations of shaping the counter of an upper and of roughing of that upper and an outer sole, prior to their assembly, be classified as ‘assembly operations’ or ‘working operations for completion into the finished state’, within the meaning of point VII of the Explanatory Notes to General Rule 2(a) on the Interpretation of the Harmonised System?