der Beschaffenheit nach nicht für den Einbau eines Videobildschirms hergerichtet

1216/2014

Classification is determined by general rules 1, 3(c) and 6 for the interpretation of the Combined Nomenclature, additional note 3 to Chapter 85, and by the wording of CN codes 8528, 8528 71 and 8528 71 91. Within the meaning of note 3 to Section XVI, the apparatus is designed to perform two or more alternative functions (automatic data- processing of heading 8471, telecommunication of heading 8517, video reproduction of heading 8521 and reception of television of heading 8528). It is not possible to determine the apparatus' principal function, as each function is equally important for the use of the apparatus. Consequently, the apparatus is to be classified under the heading which occurs last in numerical order among those which equally merit consideration. Classification under headings 8471, 8517 or 8521 is therefore excluded. As the apparatus does not contain a video tuner and allows interactive exchange of information, it is therefore to be classified under CN code 8528 71 91 as apparatus with a microprocessor-based device incorporating a modem for gaining access to the internet, and having a function of interactive information exchange, capable of receiving television signals (so-called ‘set-top boxes which have a communication function’, including those incorporating a device performing a recording or reproducing function, provided that they retain the essential character of a set top box which has a communication function). Documented CN 2026 code: 85287100, 8528. Commission 2026 transposition note: 8528 71 00 Modification of structure of heading 8528. “additional note 3 to Chapter 85” to be deleted

144/2012

Classification is determined by General Rules 1, 3(c) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8528, 8528 71 and 8528 71 15. The apparatus is a composite machine capable of performing the functions of both headings 8521 and 8528. Given its characteristics, neither function is considered to be the apparatus’ principal function within the meaning of Note 3 to Section XVI. The apparatus is therefore to be classified under the heading that occurs last in numerical order, namely heading 8528. Despite the presence of interchangeable hard disks, a capability to reproduce content from external media as well as a capability to record the free channels received, the apparatus retains the essential character of a so-called "set-top box which has a communication function". It is therefore to be classified under CN code 8528 71 15 as a set-top box which has a communication function. Documented CN 2026 code: 85287100, 8528. Commission 2026 transposition note: 8528 71 00 Modification of structure of heading 8528.

145/2012

Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 3 to Section XVI and by the wording of CN codes 8528, 8528 71 and 8528 71 15. The apparatus is a composite machine capable of performing the functions of both headings 8521 and 8528. Given its characteristics and mainly the capacity to record only content received from the service provider, the apparatus is principally intended to be used for receiving television signals. Therefore, classification under heading 8521 is excluded. Given that the apparatus is not designed to incorporate a video display or a screen and that its main components are tuners, a microprocessor and a modem for gaining access to the Internet and having the function of interactive information exchange, it retains the essential character of a so-called "set-top box which has a communication function". It is therefore to be classified under CN code 8528 71 15 as a set-top box which has a communication function. Documented CN 2026 code: 85287100, 8528. Commission 2026 transposition note: 8528 71 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.