Asunto C-297/13: Sentencia del Tribunal de Justicia (Sala Cuarta) de 15 de mayo de 2014 (petición de decisión prejudicial planteada por el Finanzgericht München — Alemania) — Data I/O GmbH/ Hauptzollamt München [Procedimiento prejudicial — Clasificación arancelaria — Arancel Aduanero Común — Nomenclatura Combinada — Sección XVI, nota 2 — Partidas 8422, 8456, 8473, 8501, 8504, 8543, 8544 y 8473 — Conceptos de «partes» y de «artículos» — Partes y accesorios (motores, fuentes de alimentación, láseres, generadores, cables y termosoldadoras) destinados al funcionamiento de sistemas de programación — Inexistencia de clasificación prioritaria en la partida 8473 respecto de las demás partidas de los capítulos 84 y 85]
Section | información judicial |
Issuing Organization | Tribunal de la Función Pública |
7.7.2014 ES Diario Oficial de la Unión Europea C 212/10
Lengua de procedimiento: alemán
Finanzgericht München
Demandante: Data I/O GmbH
Demandada: Hauptzollamt München
Petición de decisión prejudicial — Finanzgericht München — Interpretación del Reglamento (CEE) no 2658/87 del Consejo, de 23 de julio de 1987, relativo a la Nomenclatura Arancelaria y Estadística y al Arancel Aduanero Común (DO L 256, p. 1), en su versión modificada por los Reglamentos (CE) de la Comisión no 2031/2001, de 6 de agosto de 2001 (DO L 279, p. 1), no 1832/2002, de 1 de agosto de 2002 (DO L 290, p. 1), no 1789/2003, de 11 de septiembre de 2003 (DO L 281, p. 1), y no 1810/2004, de 7 de septiembre de 2004 (DO L 327, p. 1) y, en particular, de su sección XVI, nota 2, letras a) y b) — Clasificación de partes y accesorios (motores, generadores, láseres, cables y termosoldadoras) destinados a los sistemas de programación en la partida 8473 — Posible prioridad de dicha partida con respecto a otras partidas de los capítulos 84 y 85.
Debe interpretarse la nota 2, letra a), de la sección XVI de la nomenclatura combinada que figura en el anexo I del Reglamento (CEE) no 2658/87 del Consejo, de 23 de julio de 1987, relativo a la Nomenclatura Arancelaria y Estadística y al Arancel Aduanero Común, en sus versiones resultantes, sucesivamente, del Reglamento (CE) no 2031/2001 de...
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