Joined cases C -446/09 and C-495/09. Opinion of Advocate 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