andere

698/2012

Classification is determined by general rules (GIR) 1, 3(c) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8528, 8528 59 and 8528 59 70. The apparatus is designed for the purpose of performing various functions (sound reproduction, video reproduction, radio- broadcasting, displaying video), none of which, in view of its design and concept, gives the apparatus its essential character. By application of GIR 3(c), the apparatus is therefore to be classified under CN code 8528 59 70 as other monitors. Documented CN 2026 code: 85285900, 8528. Commission 2026 transposition note: 8528 59 00 Modification of structure of heading 8528.

698/2012

Classification is determined by general rules (GIR) 1, 3(c) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8528, 8528 59 and 8528 59 70. The apparatus is designed for the purpose of performing various functions (sound reproduction, video reproduction, radio- broadcasting, displaying video), none of which, in view of its design and concept, gives the apparatus its essential character. The apparatus is not able to display signals directly from an automatic data-processing machine as the USB interface is only used for reproducing audio or video from a USB memory stick. Consequently, classification under subheadings 8528 51 00 and 8528 59 31 is excluded. By application of GIR 3(c), the apparatus is therefore to be classified under CN code 8528 59 70 as other monitors. Documented CN 2026 code: 85285900, 8528, 85285100, 85285931, 852852. Commission 2026 transposition note: 8528 59 00 Modification of structure of heading 8528 “Consequently, classification under subheadings 8528 51 00 and 8528 59 31 is excluded.” To be replaced by “Consequently, classification under subheading 8528 52 is exluded”

698/2012

Classification is determined by general rules (GIR) 1, 3(c) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8528, 8528 59 and 8528 59 70. The apparatus is designed for the purpose of performing various functions (sound reproduction, video reproduction, radio navigational aid, radio-broadcasting, displaying video), none of which, in view of its design and concept, gives the apparatus its essential character. By application of GIR 3(c), the apparatus is therefore to be classified under CN code 8528 59 70 as other monitors.’ Documented CN 2026 code: 85285900, 8528. Commission 2026 transposition note: 8528 59 00 Modification of structure of heading 8528

SC Onlineshop SRL v Agenţia Naţională de Administrare Fiscală (ANAF) and Direcţia Generală a Vămilor

On those grounds, the Court (Tenth Chamber) hereby rules: The Combined Nomenclature 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, in the version resulting from Commission Implementing Regulation (EU) 2015/1754 of 6 October 2015, must be interpreted as meaning that a piece of multifunctional apparatus of a kind used in motor vehicles which, like that at issue in the main proceedings, combines, in the same housing, by way of primary function, a radio navigation monitor using pre-installed GPS navigation applications and, by way of ancillary functions, a radio broadcasting apparatus, a sound and video reproducing apparatus and a screen with a diagonal measurement of approximately 5 inches (12.7 cm), must be classified under subheading 85269120 of that nomenclature. [Signatures] ( *1 ) Language of the case: Romanian.

X BV v Staatssecretaris van Financiën

On those grounds, the Court (Tenth Chamber) hereby rules: The Combined Nomenclature set out 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, as amended by Implementing Regulation (EU) No 927/2012 of 9 October 2012, must be interpreted as meaning that, in order to determine whether LCD (liquid crystal display) flat panel displays designed and manufactured for displaying both data from an automatic data-processing machine and composite video signals from other sources must be classified under subheading 85285100 of the combined nomenclature or under subheading 85285940 of that nomenclature, it is necessary, when examining all their objective characteristics and properties, to assess both the extent to which they are capable of performing several functions and the level of performance attained in performing those functions, in order to determine whether their principal function is to be used in an automatic data-processing system. In that context, particular significance must be attached to the question whether they are intended for viewing close up. The question whether the user of the display and the person who processes and/or enters data in the automatic data-processing machine are one and the same person is not a relevant criterion for the purposes of that determination. [Signatures] ( *1 ) Language of the case: Dutch.

2M-Locatel A/S v Skatteministeriet

Judgment of the Court (Tenth Chamber) of 20 September 2018.#2M-Locatel A/S v Skatteministeriet.#Reference for a preliminary ruling — Regulation (EEC) No 2658/87 — Customs Union and Common Customs Tariff — Tariff classification — Combined Nomenclature — Subheadings 8528 71 13 and 8528 71 90 — Apparatus capable of receiving, decoding and processing live TV signals transmitted using internet technology.#Case C-555/17.