Request for a preliminary ruling from the Hoge Raad der Nederlanden in the case Sonos Europe.

Should CN headings 8517, 8518, 8519 and 8527 be interpreted as meaning that a product such as that described in this judgment (the ZonePlayer), which receives digital information and without storing it (streaming) reproduces it in the form of amplified sound by means of five (integrated) loudspeakers and/or forwards it to other devices in the local area network, is amenable to classification under one or more of those headings and, if so, which heading(s)? Alternatively, should CN heading 8543 be interpreted as meaning that a device such as the ZonePlayer ought to be classified under that heading as an electrical machine or apparatus with an individual function? 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Douane

H&I: Previews


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