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Case C-173/08: Reference for a preliminary ruling from the Gerechtshof te Amsterdam (The Netherlands) lodged on 25 April 2008 — Kloosterboer Services B.V. v Inspecteur van de Belastingdienst/Douane Rotterdam, kantoor Laan op Zuid
ECLI:EU:UNKNOWN:62008CN0173
62008CN0173
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19.7.2008
Official Journal of the European Union
C 183/12
(Case C-173/08)
(2008/C 183/24)
Language of the case: Dutch
Referring court
Parties to the main proceedings
Applicant: Kloosterboer Services B.V.
Defendant: Inspecteur van de Belastingdienst/Douane Rotterdam, kantoor Laan op Zuid
Questions referred
Is Commission Regulation (EC) No 384/2004 of 1 March 2004 concerning the classification of certain goods in the Combined Nomenclature valid in so far as, according to that Regulation, subheading 8414 59 30 of the Common Nomenclature covers the goods described in paragraph 2.7 above?
If the Regulation is invalid, can the Common Customs Tariff then be interpreted to mean that those goods should be classified as ‘parts and accessories of the machines of heading 8471’ as referred to in subheading 8473 30 90 of the CN?
(1) OJ L 64, p. 21.
(2) The products consist of two elements: a ‘heat sink’ (heat exchanger) and a fan, which are durably attached to each other to form a whole.