23.5.2022

Official Journal of the European Union

C 207/15

(Case C-107/22)

(2022/C 207/22)

Language of the case: Dutch

Referring court

Parties to the main proceedings

Applicants: X BV, Inspecteur van de Belastingdienst/Douane

Questions referred

1.Must general interpretative rule 2(a) (1) be interpreted as applying to the separate components of a satellite receiver which are intended, after their release for free circulation, to be assembled into a complete satellite receiver, which components are transported in a single container and are declared for release for free circulation on the same day, at the same customs post, by the same declarant in its own name and on its own behalf, under two separate declarations, and which are owned by two associated undertakings at the time of being put into free circulation?

2.If question 1 is answered in the affirmative, must general interpretative rule 2(a) then be interpreted as also applying to the separate components of a satellite receiver which are declared for release for free circulation by the same declarant in its own name and on its own behalf, on the same day and at the same customs post as that at which the other components for that satellite receiver are placed under the external Community transit procedure, when the components, at the time when the declarations are made, are the property of two associated undertakings and all the components together are intended, after being put into free circulation, to be assembled into a complete satellite receiver?

(1) 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 (OJ 1987 L 256, p. 1).