CELEX: 62021CN0542
Language: en
Date: 2021-08-30 00:00:00
Title: Case C-542/21: Request for a preliminary ruling from the Augstākā tiesa (Senāts) (Latvia) lodged on 30 August 2021 — SIA Mikrotīkls v Valsts ieņēmumu dienests

15.11.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 462/26
            
         
      Request for a preliminary ruling from the Augstākā tiesa (Senāts) (Latvia) lodged on 30 August 2021 — SIA Mikrotīkls v Valsts ieņēmumu dienests
      (Case C-542/21)
      (2021/C 462/31)
      Language of the case: Latvian
      
         Referring court
      
      Augstākā tiesa (Senāts)
      
         Parties to the main proceedings
      
      
         Applicant at first instance and appellant: SIA Mikrotīkls
      
         Defendant at first instance and respondent: Valsts ieņēmumu dienests
      
         Question referred
      
      Must 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, (1) as amended by Commission Implementing Regulation (EU) No 927/2012 (2) of 9 October 2012 and Commission Implementing Regulation No 1001/2013 (3) of 4 October 2013, be interpreted as meaning that subheading 8517 70 11 of the combined nomenclature can include router aerials configured for use in local area networks (LAN) and/or wide area networks (WAN)?
      
         (1)  OJ 1987 L 256, p. 1.
      
         (2)  Commission Implementing Regulation (EU) No 927/2012 of 9 October 2012 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 2012 L 304, p. 1).
      
         (3)  Commission Implementing Regulation (EU) No 1001/2013 of 4 October 2013 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 2013 L 290, p. 1).