Official Journal of the European Union

C 285/24

Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 13 August 2008 — Data I/O GmbH v Bundesfinanzdirektion Südost

(Case C-370/08)

(2008/C 285/38)

Language of the case: German

Referring court


Parties to the main proceedings

Appellant: Data I/O GmbH

Respondent: Bundesfinanzdirektion Südost

Questions referred


Is Note 5(B) to Chapter 84 of the Combined Nomenclature of the Common Customs Tariff in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (1), as amended by the Annex to Commission Regulation (EC) No 1810/2004 of 7 September 2004 (2), to be so interpreted that it allows an electrical adapter, which is designed to provide the electrical connection between an automatic programming machine and electrical components to be programmed, to be classified under heading 8471 of the Combined Nomenclature?


If this question is answered in the negative: is the aforementioned adapter then to be classified under heading 8471 of the Combined Nomenclature if it contains a so-called memory-chip, on which the programming process is stored and from which it can be retrieved?

(1)  OJ 1987 L 256, p. 1.

(2)  OJ 2004 L 327, p. 1.