Request for a preliminary ruling from the Hoge Raad der Nederlanden in the case G.E. Security.
Should headings 8517, 8521, 8531 and 8543 of the Combined Nomenclature be interpreted as meaning that a product such as a video multiplexer — which was developed to form part of a system which is able to analyse images and sounds derived from cameras and alarm sensors connected to it, and which, if required, records, stores, processes and displays images and sounds on a monitor connected to it, and/or which, when the images or sounds so warrant, emits a warning signal in the form of an e-mail to one or more of the users connected to the system, and/or which can activate devices which emit sound or light signals — is to be classified under one of those headings? 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Douane

H&I: Previews


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