H&I 2013/3.17
Digitalnet OOD. Combined Nomenclature. Tariff classification. Modem for gaining access to the Internet. Court of Justice
CJ 22-11-2012, C-320/11,C-330/11,C-382/11,C-383/11 (Uitspraak), m.nt. Nico Ooyevaar (Digitalnet,Tsifrova kompania,M Sat Cable)
- Instantie
Court of Justice of the European Union
- Datum
22 november 2012
- Zaaknummer
C-320/11
C-330/11
C-382/11
C-383/11
- Noot
Nico Ooyevaar
- Roepnaam
Digitalnet
Tsifrova kompania
M Sat Cable
- JCDI
JCDI:ADS913645:1
- Vakgebied(en)
Douane (V)
Europees belastingrecht (V)
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 22‑11‑2012
Essentie
Digitalnet OOD. Combined Nomenclature. Tariff classification. Modem for gaining access to the Internet. Court of Justice
Samenvatting
These combined cases involve the classification of so-called set-top boxes with modem, devices, used nowadays for watching digital or analogue TV channels via a cable, satellite or air-to-air (terrestrial) connection. If a set-top box allowed for interactive communication with the Internet, through a built-in modem, then the classification of the set-top box qualified for a zero rate of duty under heading 8528 72 13. Without the modem and interactive communication function the set-top box fell under subheading 72 19, with 14% duty. This ... Verder lezen? Log in om dit document te bekijken.