CELEX: 62018CA0559
Language: en
Date: 2019-09-05 00:00:00
Title: Case C-559/18: Judgment of the Court (Sixth Chamber) of 5 September 2019 (request for a preliminary ruling from the Finanzgericht Baden-Württemberg — Germany) — TDK-Lambda Germany GmbH v Hauptzollamt Lörrach (Reference for a preliminary ruling – Regulation (EEC) No 2658/87 – Customs Union and Common Customs Tariff – Tariff classification – Combined Nomenclature – Subheading 85044030 – Static converters – Classification criteria – Main intended use)

11.11.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 383/35
            
         
      Judgment of the Court (Sixth Chamber) of 5 September 2019 (request for a preliminary ruling from the Finanzgericht Baden-Württemberg — Germany) — TDK-Lambda Germany GmbH v Hauptzollamt Lörrach
      (Case C-559/18) (1)
      
      (Reference for a preliminary ruling - Regulation (EEC) No 2658/87 - Customs Union and Common Customs Tariff - Tariff classification - Combined Nomenclature - Subheading 85044030 - Static converters - Classification criteria - Main intended use)
      (2019/C 383/38)
      Language of the case: German
      
         Referring court
      
      Finanzgericht Baden-Württemberg
      
         Parties to the main proceedings
      
      
         Applicant: TDK-Lambda Germany GmbH
      
         Defendant: Hauptzollamt Lörrach
      
         Operative part of the judgment
      
      Subheading 85 044 030 of the Combined Nomenclature set out in Annex I to Council Regulation (EEC) No 2658/87 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, and Commission Implementing Regulation (EU) No 1001/2013 of 4 October 2013, must be interpreted as meaning that static converters such as those at issue in the main proceedings may fall within that subheading only if the main use for which they are intended is with ‘telecommunication apparatus or automatic data processing machines and the units thereof’, within the meaning of that subheading, which is a matter for verification by the referring court.
      
         (1)  OJ C 436, 3.12.2018.