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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)
ECLI:EU:UNKNOWN:62007CA0411
62007CA0411
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22.11.2008
Official Journal of the European Union
C 301/11
(Case C-411/07)
(Common Customs Tariff - Combined Nomenclature - Tariff classification - Headings 8541, 8542 and 8543 - Optocouplers)
(2008/C 301/21)
Language of the case: Dutch
Referring court
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.
(<span class="super">1</span>) OJ C 283, 24.11.2007.