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.
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4.02.04.02.01 Interpretation of tariff headings and classification of goods: principles and procedures
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1.
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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
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4.02.04.02.01 Interpretation of tariff headings and classification of goods: principles and procedures
|
|
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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
|
|
|
4.02.04.02.01 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
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Citations of case-law or legislation
References in grounds of judgment
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Decision 87/369
: paragraph 3
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Regulation 2658/87
-62 : paragraph 11
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Regulation 2658/87
-62 : paragraph 11
-
Regulation 2658/87
-62 : paragraph 11
-
Regulation 2658/87
-6209 : paragraph 28
-
Regulation 2658/87
-6209 : paragraphs 1, 9, 20, 21, 24, 27, 30, 34, 35
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Regulation 2658/87
-6211 : paragraphs 1, 9, 20, 21, 24, 34, 35
-
Regulation 2658/87
-9404 : paragraph 12
-
Regulation 2658/87
-9404 : paragraph 30
-
Regulation 2658/87
-9404 : paragraphs 20, 21, 24, 26, 29
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Regulation 2658/87
-NS : paragraphs 10, 29
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Regulation 2658/87
-TR1AP1 : paragraph 8
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Regulation 2658/87
-TR1AP3 : paragraph 8
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Regulation 2658/87
-TR1AP3LA : paragraph 30
-
Regulation 2658/87
-TR1AP3LC : paragraph 34
-
Regulation 2658/87
-TR1AP6 : paragraph 8
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Regulation 1719/2005
: paragraph 1
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Court of Justice - Judgment C -339/98
: paragraph 23
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Court of Justice - Judgment C -288/09
: paragraph 33
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Court of Justice - Judgment C -196/10
: paragraph 23
Operative part
Opinion
Information not available
Dates
Date of the lodging of the application initiating proceedings
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
- 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
Language(s) of the Opinion
Information not available