VAD BVBA and another v Belgische Staat

European Union – Customs duties. The Court of Justice of the European Union gave a preliminary ruling concerning the interpretation of r 3(b) of the General Rules for the interpretation of the Combined Nomenclature in Annex I to Council Regulation (EEC) No 2658/87, as amended by Commission Regulation (EC) No 1214/2007. The request had been made in proceedings between VAD BVBA and its managing director and Belgium, concerning the tariff classification of combined video-audio systems and loudspeakers.

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