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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

ECLI:EU:UNKNOWN:62013CN0002

62013CN0002

January 2, 2013
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9.3.2013

Official Journal of the European Union

C 71/11

(Case C-2/13)

2013/C 71/17

Language of the case: French

Referring court

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?

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