CELEX: 62017CA0555
Language: en
Date: 2018-09-20 00:00:00
Title: Case C-555/17: Judgment of the Court (Tenth Chamber) of 20 September 2018 (request for a preliminary ruling from the Østre Landsret — Denmark) — 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)

12.11.2018   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 408/30
            
         
      Judgment of the Court (Tenth Chamber) of 20 September 2018 (request for a preliminary ruling from the Østre Landsret — Denmark) — 2M-Locatel A/S v Skatteministeriet
      (Case C-555/17) (1)
      
      ((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))
      (2018/C 408/39)
      Language of the case: Danish
      
         Referring court
      
      Østre Landsret
      
         Parties to the main proceedings
      
      
         Applicant: 2M-Locatel A/S
      
         Defendant: Skatteministeriet
      
         Operative part of the judgment
      
      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 Commission Regulation (EC) No 1549/2006 of 17 October 2006, must be interpreted as meaning that apparatus capable of receiving, decoding and processing live TV signals transmitted using internet technology, such as the apparatus at issue in the main proceedings, must be classified under subheading 8528 71 90 thereof, provided that they do not incorporate a video tuner or a ‘television tuner’, this being a matter for the referring court to ascertain.
      
         (1)  OJ C 402, 27.11.2017.