GROFA GmbH and Others v Hauptzollamt Hannover and Inspecteur van de Belastingdienst/Douane kantoor Rotterdam Rijnmond
March 22, 2017ECLI:EU:C:2017:232
HS codes cited
Subject
References for a preliminary ruling — Common Customs Tariff — Tariff headings — Classification of goods — Video Camera Recorders — Combined Nomenclature — Subheadings 8525 80 30, 8525 80 91 and 8525 80 99 — Explanatory notes — Interpretation — Implementing Regulations (EU) Nos 1249/2011 and 876/2014 — Interpretation — Validity
Summary and operative part
Judgment of the Court (Ninth Chamber) of 22 March 2017.#GROFA GmbH and Others v Hauptzollamt Hannover and Inspecteur van de Belastingdienst/Douane kantoor Rotterdam Rijnmond.#References for a preliminary ruling — Common Customs Tariff — Tariff headings — Classification of goods — Video Camera Recorders — Combined Nomenclature — Subheadings 8525 80 30, 8525 80 91 and 8525 80 99 — Explanatory notes — Interpretation — Implementing Regulations (EU) Nos 1249/2011 and 876/2014 — Interpretation — Validity.#Joined Cases C-435/15 and C-666/15.
Keywords
References for a preliminary rulingCommon Customs TariffTariff headingsClassification of goodsVideo Camera RecordersCombined Nomenclature