Vision Research Europe BV v Inspecteur van de Belastingdienst/Douane kantoor Rotterdam Rijnmond
September 13, 2018ECLI:EU:C:2018:708
HS codes cited
Subject
Reference for a preliminary ruling — Common Customs Tariff — Tariff headings — Classification of goods — Volatile-memory camera, meaning that recorded images are deleted when the camera is switched off or when new images are captured — Combined Nomenclature — Subheadings 8525 80 19 and 8525 80 30 — Explanatory Notes — Interpretation — Implementing Regulation (EU) No 113/2014 — Interpretation — Validity
Summary and operative part
Judgment of the Court (Ninth Chamber) of 13 September 2018.#Vision Research Europe BV v Inspecteur van de Belastingdienst/Douane kantoor Rotterdam Rijnmond.#Reference for a preliminary ruling — Common Customs Tariff — Tariff headings — Classification of goods — Volatile-memory camera, meaning that recorded images are deleted when the camera is switched off or when new images are captured — Combined Nomenclature — Subheadings 8525 80 19 and 8525 80 30 — Explanatory Notes — Interpretation — Implementing Regulation (EU) No 113/2014 — Interpretation — Validity.#Case C-372/17.
Keywords
Common Customs TariffTariff headingsClassification of goodsVolatile-memory camera, meaning that recorded images are deleted when the camera is switched off or when new images are capturedCombined NomenclatureSubheadings 8525 80 19 and 8525 80 30