CELEX: 62013CN0666
Language: en
Date: 2013-12-16 00:00:00
Title: Case C-666/13: Request for a preliminary ruling from the Finanzgericht Düsseldorf (Germany) lodged on 16 December 2013 — Rohm Semiconductor GmbH v Hauptzollamt Krefeld

22.3.2014   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 85/12
            
         Request for a preliminary ruling from the Finanzgericht Düsseldorf (Germany) lodged on 16 December 2013 — Rohm Semiconductor GmbH v Hauptzollamt Krefeld
   (Case C-666/13)
   2014/C 85/22
   Language of the case: German
   
      Referring court
   
   Finanzgericht Düsseldorf
   
      Parties to the main proceedings
   
   
      Applicant: Rohm Semiconductor GmbH
   
      Defendant: Hauptzollamt Krefeld
   
      Questions referred
       (1)
   
   
               1.
            
            
               Does the fact that goods have an individual function within the meaning of heading 8543 of the Combined Nomenclature mean that they may not be classified in heading 8541, despite their assembly?
            
         
               2.
            
            
               If the answer to Question 1 is in the affirmative: In what circumstances are transmitter/receiver modules of the type described in more detail in the grounds, which have an individual function within the meaning of heading 8543, to be regarded as parts of machines or apparatus in heading 8543?
            
         
      (1)  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).