# C_2006143EN.01002201.xml

| 17.6.2006 | EN | Official Journal of the European Union | C 143/22 |
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17.6.2006

EN

Official Journal of the European Union

C 143/22

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Reference for a preliminary ruling from the Østre Landsret lodged on 16 March 2006 — Olicom A/S v Skatteministeriet

(Case C-142/06)

(2006/C 143/39)

Language of the case: Danish

Referring court

Østre Landsret (Eastern Regional Court); (Denmark)

Parties to the main proceedings

Applicant: Olicom A/S

Applicant:

Defendant: Skatteministeriet (Danish Taxation Ministry)

Defendant:

Questions referred

| 1. | Is 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 Commission Regulation No 3009/95, to be interpreted as meaning that combined network/modem cards such as those at issue in the main proceedings are to be subject, after 1 January 1996, to customs duty as data-processing machines under heading 8471 or as telecommunication apparatus under heading 8517?
  In that connection the Court of Justice of the European Communities is asked to rule on whether the concept of ‘specific function’ within the meaning of Note 5(E) to Chapter 84 of the Combined Nomenclature, as amended by Regulation No 3009/95, is to be interpreted as meaning that classification is to be under a heading other than 8471 when a WAN function is present, or whether there is to be a classification under a heading other than 8471 only if the WAN function can operate independently of an automatic data-processing machine. |
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1.

Is 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 Commission Regulation No 3009/95, to be interpreted as meaning that combined network/modem cards such as those at issue in the main proceedings are to be subject, after 1 January 1996, to customs duty as data-processing machines under heading 8471 or as telecommunication apparatus under heading 8517?

In that connection the Court of Justice of the European Communities is asked to rule on whether the concept of ‘specific function’ within the meaning of Note 5(E) to Chapter 84 of the Combined Nomenclature, as amended by Regulation No 3009/95, is to be interpreted as meaning that classification is to be under a heading other than 8471 when a WAN function is present, or whether there is to be a classification under a heading other than 8471 only if the WAN function can operate independently of an automatic data-processing machine.

| 2. | If the Court of Justice of the European Communities should find that the WAN function in the combined network/modem card is a specific function, the Court is asked to rule on whether it is relevant for the customs classification that the product's principal function can be deemed to be the LAN function. |
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2.

If the Court of Justice of the European Communities should find that the WAN function in the combined network/modem card is a specific function, the Court is asked to rule on whether it is relevant for the customs classification that the product's principal function can be deemed to be the LAN function.

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