CELEX: 62018CA0288
Language: en
Date: 2019-04-11 00:00:00
Title: Case C-288/18: Judgment of the Court (Tenth Chamber) of 11 April 2019 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — X BV v Staatssecretaris van Financiën (Reference for a preliminary ruling — Common Customs Tariff — Classification of goods — Combined Nomenclature — Subheadings 85285100 and 85285940 — Flat screen monitors with liquid crystal display capable of displaying signals from automatic data processing systems — Agreement on trade in information technology products)

17.6.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 206/16
            
         
      Judgment of the Court (Tenth Chamber) of 11 April 2019 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — X BV v Staatssecretaris van Financiën
      (Case C-288/18) (1)
      
      (Reference for a preliminary ruling - Common Customs Tariff - Classification of goods - Combined Nomenclature - Subheadings 85285100 and 85285940 - Flat screen monitors with liquid crystal display capable of displaying signals from automatic data processing systems - Agreement on trade in information technology products)
      (2019/C 206/19)
      Language of the case: Dutch
      
         Referring court
      
      Hoge Raad der Nederlanden
      
         Parties to the main proceedings
      
      
         Applicant: X BV
      
         Defendant: Staatssecretaris van Financiën
      
         Operative part
      
      The Combined Nomenclature, which appears 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 Implementing Regulation (EU) No 927/2012 of 9 October 2012, must be interpreted as meaning that, in order to determine whether flat panel monitors with screens of the liquid crystal display (LCD) technology, designed and manufactured for displaying both data from an automatic data-processing machine and also composite video signals from other sources, must be classified under subheading 85285100 of the Combined Nomenclature or the subheading 85285940 of that nomenclature, it is necessary, when examining all their objective characteristics and properties, to assess both the degree to which they are capable of performing several functions and the standard of performance that they achieve when 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 importance should be given to the question whether they are designed to be viewed close up. Whether the person who uses the screen and the person who processes and/or enters data into an automatic data-processing machine are one and the same is not a relevant criterion for the purposes of that assessment.
      
         (1)  OJ C 276, 6.8.2018