Judgment of the Court (Sixth Chamber), 6 September 2012

Lowlands Design Holding BV v Minister van Financiën

Reference for a preliminary ruling from the Hoge Raad der Nederlanden

Common Customs Tariff — Combined Nomenclature — Tariff classification — Romper bags for babies and young children — Subheadings 6209 20 00 or 6211 42 90

Case C‑524/11


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex Autres Liens
Judgment (OJ)
12/10/2012 Lowlands Design Holding
Judgment
ECLI:EU:C:2012:558
06/09/2012 Lowlands Design Holding
Judgment (Summary)
ECLI:EU:C:2012:558
06/09/2012 Lowlands Design Holding
Application (OJ)
13/01/2012 Lowlands Design Holding
Top of the page Legal analysis of the decision or of the case

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)

Subject-matter

Reference for a preliminary ruling – Hoge Raad der Nederlanden – Interpretation of 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) and of Commission Regulation (EC) No 651/2007 of 8 June 2007 concerning the classification of certain goods in the Combined Nomenclature (OJ 2007 L 153, p. 3) – Sleeping bags for babies and for children

Systematic classification scheme

1.
4 Internal policy of the European Union
  4.02 Free movement of goods
    4.02.04 Customs union
      4.02.04.02 Common Customs Tariff
        4.02.04.02.01 Interpretation of tariff headings and classification of goods: principles and procedures
4 Internal policy of the European Union
  4.02 Free movement of goods
    4.02.04 Customs union
      4.02.04.02 Common Customs Tariff
        4.02.04.02.01 Interpretation of tariff headings and classification of goods: principles and procedures
4 Internal policy of the European Union
  4.02 Free movement of goods
    4.02.04 Customs union
      4.02.04.02 Common Customs Tariff
        4.02.04.02.01 Interpretation of tariff headings and classification of goods: principles and procedures
4 Internal policy of the European Union
  4.02 Free movement of goods
    4.02.04 Customs union
      4.02.04.02 Common Customs Tariff
        4.02.04.02.02 The various tariff headings


Citations of case-law or legislation

References in grounds of judgment

Operative part

Opinion

Information not available


Dates

Date of the lodging of the application initiating proceedings

  • 17/10/2011

Date of the Opinion

Information not available

Date of the hearing

Information not available

Date of delivery

06/09/2012


References

Publication in the Official Journal

Application: OJ C 25 from 28.01.2012, p.28

Judgment: OJ C 331 from 27.10.2012, p.12

Name of the parties

Lowlands Design Holding

Notes on Academic Writings

  1. Ooyevaar, Nico: Highlights & Insights on European Taxation 2013 nº 7 p.134



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Hoge Raad der Nederlanden - Netherlands

Subject-matter

  • Free movement of goods
  • - Customs union
  • - Common Customs Tariff

Provisions of national law referred to

Information not available

Provisions of international law referred to

Information not available

Procedure and result

  • Reference for a preliminary ruling

Formation of the Court

sixième chambre (Cour)

Judge-Rapporteur

Fernlund

Advocate General

Mazák

Language(s) of the Case

  • Dutch

Language(s) of the Opinion

    Information not available