CELEX: 62019CA0340
Language: en
Date: 2020-06-18 00:00:00
Title: Case C-340/19: Judgment of the Court (Sixth Chamber) of 18 June 2020 (request for a preliminary ruling from the Augstākā tiesa (Senāts) — Latvia) — Valsts ieņēmumu dienests v SIA ‘Hydro Energo’ (Reference for a preliminary ruling — Common Customs Tariff — Combined Nomenclature — Tariff classification — Tariff heading 7407 — Copper bars, rods and profiles — Hot-rolled copper or copper alloy ingots in a rectangular shape)

17.8.2020   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 271/18
            
         
      Judgment of the Court (Sixth Chamber) of 18 June 2020 (request for a preliminary ruling from the Augstākā tiesa (Senāts) — Latvia) — Valsts ieņēmumu dienests v SIA ‘Hydro Energo’
      (Case C-340/19) (1)
      
      (Reference for a preliminary ruling - Common Customs Tariff - Combined Nomenclature - Tariff classification - Tariff heading 7407 - Copper bars, rods and profiles - Hot-rolled copper or copper alloy ingots in a rectangular shape)
      (2020/C 271/24)
      Language of the case: Latvian
      
         Referring court
      
      Augstākā tiesa (Senāts)
      
         Parties to the main proceedings
      
      
         Applicant: Valsts ieņēmumu dienests
      
         Defendant: SIA ‘Hydro Energo’
      
         Operative part of the judgment
      
      Heading 7407 of the Combined Nomenclature, as set out in Annex I of 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 (EU) No 1006/2011 of 27 September 2011, must be interpreted as meaning that copper or copper alloy ingots in a rectangular shape, the thickness of which exceeds one-tenth of the width and which are hot-rolled, but which have irregular pores, holes and cracks in their cross-section are capable of falling under that heading.
      
         (1)  OJ C 220, 1.7.2019.