Judgment of the Court of Justice in the joined cases GROFA and X and GoPro Cooperatief on the classification of video camera recorders.

The Combined Nomenclature set out in Annex I to Regulation No 2658/87, in the versions resulting, successively, from Implementing Regulations No 1006/2011, No 927/2012 and No 1001/2013, must be interpreted as meaning that a video camera recorder which is capable of recording from signals from external sources, without, however, being able to reproduce them by means of an external television receiver or monitor, that video camera recorder being able to play on an external screen or monitor only files which it has itself recorded through its lens, cannot be classified under tariff subheading 8525 80 99 of that Combined Nomenclature.

C‑435/15 and C‑666/15


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Douane

H&I: Previews


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