Asuntos acumulados C-446/09 y C-495/09. Opinión del Abogado General. KONINKLIJKE PHILIPS ELECTRONICS NV vs. LUCHENG MEIJING INDUSTRIAL COMPANY LTD, FAR EAST SOURCING LTD, RÖHLIG HONG KONG LTD, RÖHLIG BELGIUM NV & NOKIA CORPORATION vs. HER MAJESTY\'S COMMISSIONERS OF REVENUE AND CUSTOMS