Official Journal of the European Union

C series

—

C/2024/5211

(Case C-375/24, Keesing Deutschland)

(C/2024/5211)

Language of the case: German

Referring court

Parties to the main proceedings

Applicant: Keesing Deutschland GmbH

Defendant: Finanzamt für Körperschaften II

Questions referred

1.Does heading 4902 of the Combined Nomenclature (1) necessarily require that printed matter consist predominantly of sequences of letters and therefore so-called ‘number sudokus’ cannot be subsumed under that heading?

2.If the answer to Question 1 is in the affirmative: Do the principles of equal treatment and neutrality require that the reduced rate also be applied to the supply of puzzle books containing number sudokus which, although they are not to be classified under CN heading 4902, serve or satisfy an identical purpose from the point of view of the average consumer as letter sudokus and crossword puzzles, which clearly come under CN heading 4902, and symbol sudokus and musical sudokus, which are clearly to be classified under CN heading 4904 and are therefore also subject to the reduced rate?

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), as amended by Commission Implementing Regulation (EU) 2018/1602 of 11 October 2018 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 2018 L 273, p. 1).

ELI: http://data.europa.eu/eli/C/2024/5211/oj

ISSN 1977-091X (electronic edition)

—

* * *

Language of the case: German.