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Document C2007/283/28
Case C-411/07: Reference for a preliminary ruling from the Hoge Raad der Nederlanden lodged on 7 September 2007 — X B.V. v Staatssecretaris van Financiën
Case C-411/07: Reference for a preliminary ruling from the Hoge Raad der Nederlanden lodged on 7 September 2007 — X B.V. v Staatssecretaris van Financiën
Case C-411/07: Reference for a preliminary ruling from the Hoge Raad der Nederlanden lodged on 7 September 2007 — X B.V. v Staatssecretaris van Financiën
OJ C 283, 24.11.2007, p. 15–15
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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24.11.2007 |
EN |
Official Journal of the European Union |
C 283/15 |
Reference for a preliminary ruling from the Hoge Raad der Nederlanden lodged on 7 September 2007 — X B.V. v Staatssecretaris van Financiën
(Case C-411/07)
(2007/C 283/28)
Language of the case: Dutch
Referring court
Hoge Raad der Nederlanden
Parties to the main proceedings
Applicant: X B.V.
Defendant: Staatssecretaris van Financiën
Questions referred
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1. |
Must an optical-electrical circuit contained in a plastic case which, together with a light emitting diode (‘LED’), a plastic film and a photodetector, contains an amplifying circuit and is intended for incorporation in, inter alia, communication and computer equipment, consumer electronics and industrial machines, be regarded as an electrical machine or apparatus within the meaning of heading 8543 of the CN? |
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2. |
If it is a part of a machine, is ‘photosensitive semiconductor device, including photovoltaic cells, whether or not assembled in modules or made up into panels’ referred to in heading 8541 of the CN to be interpreted as including an optical-electrical circuit as described above, or is such a product to be regarded as an electronic integrated circuit within the meaning of heading 8542 of the CN owing to the presence of the amplifying circuit? |