Projektoren

731/2010

Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8521 and 8521 90 00, 8528, 8528 69 and 8528 69 10, 8518 and 8518 21 00 and 8523, 8523 49 and 8523 49 51. Classification under heading 9703 00 00 as a sculpture is excluded, as none of the individual components or the whole installation, when assembled, can be considered as a sculpture. The components have been slightly modified by the artist, but these modifications do not alter their preliminary function of goods of Section XVI. It is the content recorded on the DVD which, together with the components of the installation, provides for the ‘modern art’. The video-sound installation is neither composite goods, as it rather consists of individual components, nor goods put up in sets for retail sale within the meaning of General Rule 3(b). Consequently, the components of the installation are to be classified separately. The video reproducing apparatus are therefore to be classified under CN code 8521 90 00, the projectors under CN code 8528 69 10, the loudspeakers under CN code 8518 21 00 and the DVDs under CN code 8523 49 51. Documented CN 2026 code: 85219000, 85286200, 85182100, 85234910, 97030000, 9703, 8528, 8523. Commission 2026 transposition note: 8521 90 00 8528 62 00 8518 21 00 8523 49 10 9703 00 00 to be replaced by “9703” Modification of structure of headings 8528 and 8523.

1849/2004

Classification is determined by the provisions of General Rules 1, 3(c) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8528, 8528 69 and 8528 69 10. The apparatus can be considered as a unit for an automatic data processing machine of heading 8471 or as a video projector of heading 8528. Neither of these functions gives the apparatus its principal function. Therefore, it is classifiable in heading 8528 which occurs last in numerical order among those which equally merit consideration. Documented CN 2026 code: 85286200, 8528. Commission 2026 transposition note: 8528 62 00 Modification of structure of heading 8528. Regulation to be repealed

2184/97

Classification is determined by the provisions of general rules 1, 3c and 6 for the interpretation of the combined nomenclature and by the wording of CN codes 8528, 8528 69 and 8528 69 10. Documented CN 2026 code: 85286200, 8528. Commission 2026 transposition note: 8528 62 00 Modification of structure of heading 8528. Regulation to be repealed (outdated reasons)

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.