mizuumi1/LegalViz huggingface dataset:
Judgment of the Court (Eighth Chamber) of 10 July 2019.
SIA „Kuršu zeme' v Valsts ieņēmumu dienests.
Request for a preliminary ruling from the Augstākā tiesa.
Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Right to deduct input VAT — Article 168 — Goods supply chain — Refusal of the right to deduct on account of that chain’s existence — Obligation on the competent tax authority to establish the existence of an abusive practice.
Case C-273/18. (2019)
Language: Swedish

Kuršu zeme inkom därefter med ett överklagande till Augstākā tiesa (Högsta domstolen, Lettland). Bolaget gjorde gällande att VID, Administratīvā rajona tiesa (Distriktsförvaltningsdomstolen) och Administrastīvā apgabaltiesa (Regionala förvaltningsdomstolen) inte angav vilken skattefördel som Kuršu zeme eller något av de andra bolagen som deltog i de aktuella transaktionerna hade fått när dessa instanser slog fast att transaktionerna var fiktiva i syfte att erhålla en skattefördel. Kuršu zeme menar att det, även om det skulle ha förvärvat varorna i fråga direkt från Baltfisher, ändå hade haft rätt att enligt artikel 10.7 i lagen om mervärdesskatt dra av den mervärdesskatt som är hänförlig till förvärvet av varorna, i det att det utgör ett ”gemenskapsinternt förvärv”.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Kuršu zeme" [shape=doubleoctagon];
    "Augstākā tiesa (Högsta domstolen, Lettland)" [shape=doubleoctagon];
    
    "Kuršu zeme"->"inkom därefter med ett överklagande till Augstākā tiesa";
    "inkom därefter med ett överklagande till Augstākā tiesa"->"Augstākā tiesa (Högsta domstolen, Lettland)";
    "inkom därefter med ett överklagande till Augstākā tiesa"->"Bolaget gjorde gällande att VID, Administratīvā rajona tiesa (Distriktsförvaltningsdomstolen) och Administrastīvā apgabaltiesa (Regionala förvaltningsdomstolen) inte angav vilken skattefördel som Kuršu zeme eller något av de andra bolagen som deltog i de aktuella transaktionerna hade fått när dessa instanser slog fast att transaktionerna var fiktiva i syfte att erhålla en skattefördel." [dir=none];
}
Judgment of the Court (Tenth Chamber) of 2 May 2019.
SC Onlineshop SRL v Agenţia Naţională de Administrare Fiscală (ANAF) and Direcţia Generală a Vămilor.
Request for a preliminary ruling from the Curtea de Apel Bacău.
Reference for a preliminary ruling — Common Customs Tariff — Tariff classification — Combined Nomenclature — Subheadings 8526 91 20 and 8528 59 00 — Multi-functional GPS navigation system.
Case C-268/18. (2019)
Language: English

On 18 July 2016 Onlineshop requested the ANAF-DGV to issue a binding tariff information (‘BTI’) decision for a piece of apparatus known as the ‘GPS navigation system PNI S 506’; it proposed that the apparatus be classified under subheading 85269120 of the CN, corresponding to radio navigational receivers.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Onlineshop" [shape=doubleoctagon];
    "ANAF-DGV" [shape=doubleoctagon];
    
    "Onlineshop"->"Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"ANAF-DGV";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"It proposed that the apparatus be classified under subheading 85269120 of the CN, corresponding to radio navigational receivers." [dir=none];
}
Judgment of the Court (Tenth Chamber) of 2 May 2019.
SC Onlineshop SRL v Agenţia Naţională de Administrare Fiscală (ANAF) and Direcţia Generală a Vămilor.
Request for a preliminary ruling from the Curtea de Apel Bacău.
Reference for a preliminary ruling — Common Customs Tariff — Tariff classification — Combined Nomenclature — Subheadings 8526 91 20 and 8528 59 00 — Multi-functional GPS navigation system.
Case C-268/18. (2019)
Language: Bulgarian

На 18 юли 2016 г. Onlineshop иска от ANAF-DGV издаването на обвързваща тарифна информация (наричана по-нататък „ОТИ“) за апарат с наименование „Навигационна система GPS PNI S 506“ и предлага той да бъде класиран в подпозиция 85269120 от КН — приемници за радионавигация.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Onlineshop" [shape=doubleoctagon];
    "ANAF-DGV" [shape=doubleoctagon];
    
    "Onlineshop"->"Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"ANAF-DGV";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"предлага той да бъде класиран в подпозиция 85269120 от КН — приемници за радионавигация." [dir=none];
}
Judgment of the Court (Tenth Chamber) of 2 May 2019.
SC Onlineshop SRL v Agenţia Naţională de Administrare Fiscală (ANAF) and Direcţia Generală a Vămilor.
Request for a preliminary ruling from the Curtea de Apel Bacău.
Reference for a preliminary ruling — Common Customs Tariff — Tariff classification — Combined Nomenclature — Subheadings 8526 91 20 and 8528 59 00 — Multi-functional GPS navigation system.
Case C-268/18. (2019)
Language: Spanish

El 18 de julio de 2016, Onlineshop solicitó a la ANAF-DGV la expedición de una información arancelaria vinculante (en lo sucesivo «IAV») sobre un aparato denominado «sistema de navegación GPS PNI S 506, proponiendo que se clasificase en la subpartida 85269120 de la NC, correspondiente a los receptores de radionavegación.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Onlineshop" [shape=doubleoctagon];
    "ANAF-DGV" [shape=doubleoctagon];
    
    "Onlineshop"->"Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"ANAF-DGV";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"proponiendo que se clasificase en la subpartida 85269120 de la NC, correspondiente a los receptores de radionavegación." [dir=none];
}
Judgment of the Court (Tenth Chamber) of 2 May 2019.
SC Onlineshop SRL v Agenţia Naţională de Administrare Fiscală (ANAF) and Direcţia Generală a Vămilor.
Request for a preliminary ruling from the Curtea de Apel Bacău.
Reference for a preliminary ruling — Common Customs Tariff — Tariff classification — Combined Nomenclature — Subheadings 8526 91 20 and 8528 59 00 — Multi-functional GPS navigation system.
Case C-268/18. (2019)
Language: Czech

Dne 18. července 2016 společnost Onlineshop požádala ANAF-DGV o vydání závazné informace o sazebním zařazení (dále jen „ZISZ“) přístroje s názvem „navigační systém GPS PNI S 506“ a navrhla, aby byl zařazen do podpoložky 85269120 KN pro radionavigační přijímače.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Onlineshop" [shape=doubleoctagon];
    "ANAF-DGV" [shape=doubleoctagon];
    
    "Onlineshop"->"Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"ANAF-DGV";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"Navrhla, aby byl zařazen do podpoložky 85269120 KN pro radionavigační přijímače." [dir=none];
}
Judgment of the Court (Tenth Chamber) of 2 May 2019.
SC Onlineshop SRL v Agenţia Naţională de Administrare Fiscală (ANAF) and Direcţia Generală a Vămilor.
Request for a preliminary ruling from the Curtea de Apel Bacău.
Reference for a preliminary ruling — Common Customs Tariff — Tariff classification — Combined Nomenclature — Subheadings 8526 91 20 and 8528 59 00 — Multi-functional GPS navigation system.
Case C-268/18. (2019)
Language: Danish

Den 18. juli 2016 anmodede SC Onlineshop ANAF-DGV om udstedelse af en bindende tariferingsoplysning (herefter en »BTO«) med hensyn til et apparat benævnt »GPS-navigeringssystem PNI S 506«, idet Onlineshop foreslog tarifering i KN-underposition 85269120 vedrørende radionavigeringsmodtagere.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Onlineshop" [shape=doubleoctagon];
    "ANAF-DGV" [shape=doubleoctagon];
    
    "Onlineshop"->"Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"ANAF-DGV";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"Onlineshop foreslog tarifering i KN-underposition 85269120 vedrørende radionavigeringsmodtagere." [dir=none];
}
Judgment of the Court (Tenth Chamber) of 2 May 2019.
SC Onlineshop SRL v Agenţia Naţională de Administrare Fiscală (ANAF) and Direcţia Generală a Vămilor.
Request for a preliminary ruling from the Curtea de Apel Bacău.
Reference for a preliminary ruling — Common Customs Tariff — Tariff classification — Combined Nomenclature — Subheadings 8526 91 20 and 8528 59 00 — Multi-functional GPS navigation system.
Case C-268/18. (2019)
Language: German

Am 18. Juli 2016 beantragte Onlineshop bei der ANAF‑DGV die Erteilung einer verbindlichen Zolltarifauskunft (im Folgenden: vZTA) für ein Gerät mit der Bezeichnung „Navigationssystem GPS PNI S 506“ und schlug vor, dieses Gerät in die Unterposition 85269120 der KN einzureihen, die Funknavigationsempfangsgeräten entspricht.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Onlineshop" [shape=doubleoctagon];
    "ANAF-DGV" [shape=doubleoctagon];
    
    "Onlineshop"->"Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"ANAF-DGV";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"und schlug vor, dieses Gerät in die Unterposition 85269120 der KN einzureihen, die Funknavigationsempfangsgeräten entspricht." [dir=none];
}
Judgment of the Court (Tenth Chamber) of 2 May 2019.
SC Onlineshop SRL v Agenţia Naţională de Administrare Fiscală (ANAF) and Direcţia Generală a Vămilor.
Request for a preliminary ruling from the Curtea de Apel Bacău.
Reference for a preliminary ruling — Common Customs Tariff — Tariff classification — Combined Nomenclature — Subheadings 8526 91 20 and 8528 59 00 — Multi-functional GPS navigation system.
Case C-268/18. (2019)
Language: Estonian

Onlineshop palus 18. juulil 2016 ANAF-DGV‑l väljastada siduv tariifiinformatsioon seadme nimetusega „GPS navigatsioonisüsteem PNI S 506“ kohta, tehes ettepaneku klassifitseerida see KNi alamrubriiki 85269120, kuhu kuulub raadionavigatsiooni vastuvõtuaparatuur.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Onlineshop" [shape=doubleoctagon];
    "ANAF-DGV" [shape=doubleoctagon];
    
    "Onlineshop"->"Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"ANAF-DGV";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"Tehes ettepaneku klassifitseerida see KNi alamrubriiki 85269120, kuhu kuulub raadionavigatsiooni vastuvõtuaparatuur." [dir=none];
}
Judgment of the Court (Tenth Chamber) of 2 May 2019.
SC Onlineshop SRL v Agenţia Naţională de Administrare Fiscală (ANAF) and Direcţia Generală a Vămilor.
Request for a preliminary ruling from the Curtea de Apel Bacău.
Reference for a preliminary ruling — Common Customs Tariff — Tariff classification — Combined Nomenclature — Subheadings 8526 91 20 and 8528 59 00 — Multi-functional GPS navigation system.
Case C-268/18. (2019)
Language: Greek

Στις 18 Ιουλίου 2016 η Onlineshop ζήτησε από την ANAF‑DGV την έκδοση δεσμευτικής δασμολογικής πληροφορίας (στο εξής: ΔΔΠ) για μια συσκευή που αποκαλείται «σύστημα πλοήγησης GPS PNI S 506», προτείνοντας να καταταχθεί η εν λόγω συσκευή στη διάκριση 85269120 της ΣΟ, που αντιστοιχεί στους δέκτες ραδιοναυσιπλοΐας.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Onlineshop" [shape=doubleoctagon];
    "ANAF-DGV" [shape=doubleoctagon];
    
    "Onlineshop"->"Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"ANAF-DGV";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"προτείνοντας να καταταχθεί η εν λόγω συσκευή στη διάκριση 85269120 της ΣΟ, που αντιστοιχεί στους δέκτες ραδιοναυσιπλοΐας." [dir=none];
}
Judgment of the Court (Tenth Chamber) of 2 May 2019.
SC Onlineshop SRL v Agenţia Naţională de Administrare Fiscală (ANAF) and Direcţia Generală a Vămilor.
Request for a preliminary ruling from the Curtea de Apel Bacău.
Reference for a preliminary ruling — Common Customs Tariff — Tariff classification — Combined Nomenclature — Subheadings 8526 91 20 and 8528 59 00 — Multi-functional GPS navigation system.
Case C-268/18. (2019)
Language: French

Le 18 juillet 2016, Onlineshop a sollicité de l’ANAF-DGV la délivrance d’un renseignement tarifaire contraignant (ci-après un « RTC ») pour un appareil dénommé « système de navigation GPS PNI S 506 », en proposant que celui-ci soit classé dans la sous-position 85269120 de la NC, correspondant aux récepteurs de radionavigation.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Onlineshop" [shape=doubleoctagon];
    "ANAF-DGV" [shape=doubleoctagon];
    
    "Onlineshop"->"Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"ANAF-DGV";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"Il a été proposé que cet appareil soit classé dans la sous-position 85269120 de la NC, correspondant aux récepteurs de radionavigation." [dir=none];
}
Judgment of the Court (Tenth Chamber) of 2 May 2019.
SC Onlineshop SRL v Agenţia Naţională de Administrare Fiscală (ANAF) and Direcţia Generală a Vămilor.
Request for a preliminary ruling from the Curtea de Apel Bacău.
Reference for a preliminary ruling — Common Customs Tariff — Tariff classification — Combined Nomenclature — Subheadings 8526 91 20 and 8528 59 00 — Multi-functional GPS navigation system.
Case C-268/18. (2019)
Language: Croatian

Onlineshop je 18. srpnja 2016. od ANAF‑DGV‑a tražio da donese obvezujuću tarifnu obavijest (u daljnjem tekstu: OTO) za proizvod pod nazivom „navigacijski sustav GPS PNI S 506” predlažući da ga se razvrsta u podbroj 85269120 KN‑a, koji odgovara radionavigacijskim prijamnicima.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Onlineshop" [shape=doubleoctagon];
    "ANAF-DGV" [shape=doubleoctagon];
    
    "Onlineshop"->"Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"ANAF-DGV";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"Predlažući da ga se razvrsta u podbroj 85269120 KN‑a, koji odgovara radionavigacijskim prijamnicima." [dir=none];
}
Judgment of the Court (Tenth Chamber) of 2 May 2019.
SC Onlineshop SRL v Agenţia Naţională de Administrare Fiscală (ANAF) and Direcţia Generală a Vămilor.
Request for a preliminary ruling from the Curtea de Apel Bacău.
Reference for a preliminary ruling — Common Customs Tariff — Tariff classification — Combined Nomenclature — Subheadings 8526 91 20 and 8528 59 00 — Multi-functional GPS navigation system.
Case C-268/18. (2019)
Language: Italian

Il 18 luglio 2016 la Onlineshop ha chiesto all’ANAF‑DGV di adottare un’informazione tariffaria vincolante (in prosieguo: una «ITV») per un apparecchio denominato «sistema di navigazione GPS PNI S506», proponendo che il medesimo fosse classificato nella sottovoce 85269120 della NC, corrispondente ai ricevitori di radionavigazione.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Onlineshop" [shape=doubleoctagon];
    "ANAF-DGV" [shape=doubleoctagon];
    
    "Onlineshop"->"Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"ANAF-DGV";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"proponendo che il medesimo fosse classificato nella sottovoce 85269120 della NC, corrispondente ai ricevitori di radionavigazione." [dir=none];
}
Judgment of the Court (Tenth Chamber) of 2 May 2019.
SC Onlineshop SRL v Agenţia Naţională de Administrare Fiscală (ANAF) and Direcţia Generală a Vămilor.
Request for a preliminary ruling from the Curtea de Apel Bacău.
Reference for a preliminary ruling — Common Customs Tariff — Tariff classification — Combined Nomenclature — Subheadings 8526 91 20 and 8528 59 00 — Multi-functional GPS navigation system.
Case C-268/18. (2019)
Language: Latvian

2016. gada 18. jūlijāOnlineshop lūdza ANAF‑DGV izsniegt saistošu izziņu par tarifiem (turpmāk tekstā – “SIT”) attiecībā uz ierīci, kas tiek saukta par “GPS PNI S 506 navigācijas sistēmu”, ierosinot, ka tā būtu jāklasificē KN apakšpozīcijā 85269120, kurai atbilst radionavigācijas uztvērējaparatūra.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Onlineshop" [shape=doubleoctagon];
    "ANAF-DGV" [shape=doubleoctagon];
    
    "Onlineshop"->"Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"ANAF-DGV";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"Ierosinot, ka tā būtu jāklasificē KN apakšpozīcijā 85269120, kurai atbilst radionavigācijas uztvērējaparatūra." [dir=none];
}
Judgment of the Court (Tenth Chamber) of 2 May 2019.
SC Onlineshop SRL v Agenţia Naţională de Administrare Fiscală (ANAF) and Direcţia Generală a Vămilor.
Request for a preliminary ruling from the Curtea de Apel Bacău.
Reference for a preliminary ruling — Common Customs Tariff — Tariff classification — Combined Nomenclature — Subheadings 8526 91 20 and 8528 59 00 — Multi-functional GPS navigation system.
Case C-268/18. (2019)
Language: Lithuanian

2016 m. liepos 18 d.Onlineshop pateikė ANAF-DGV prašymą išduoti privalomąją tarifinę informaciją (toliau – PTI) dėl prietaiso „navigacijos sistema GPS PNI S 506“ ir pasiūlė jį klasifikuoti KN 85269120 subpozicijoje, kuri apima radionavigacinius imtuvus.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Onlineshop" [shape=doubleoctagon];
    "ANAF-DGV" [shape=doubleoctagon];
    
    "Onlineshop"->"Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"ANAF-DGV";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"Pasiūlė jį klasifikuoti KN 85269120 subpozicijoje, kuri apima radionavigacinius imtuvus." [dir=none];
}
Judgment of the Court (Tenth Chamber) of 2 May 2019.
SC Onlineshop SRL v Agenţia Naţională de Administrare Fiscală (ANAF) and Direcţia Generală a Vămilor.
Request for a preliminary ruling from the Curtea de Apel Bacău.
Reference for a preliminary ruling — Common Customs Tariff — Tariff classification — Combined Nomenclature — Subheadings 8526 91 20 and 8528 59 00 — Multi-functional GPS navigation system.
Case C-268/18. (2019)
Language: Hungarian

2016. július 18‑án az Onlineshop az ANAF‑DGV‑től kötelező érvényű tarifális felvilágosítást (a továbbiakban: KTF) kért a „GPS PNI S 506 navigációs rendszer” elnevezésű készülék tekintetében azt javasolva, hogy azt a KN rádiónavigációs vevőkészülékekre vonatkozó 85269120 vámtarifaalszáma alá sorolják be.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Onlineshop" [shape=doubleoctagon];
    "ANAF-DGV" [shape=doubleoctagon];
    
    "Onlineshop"->"Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"ANAF-DGV";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"javasolva, hogy azt a KN rádiónavigációs vevőkészülékekre vonatkozó 85269120 vámtarifaalszáma alá sorolják be." [dir=none];
}
Judgment of the Court (Tenth Chamber) of 2 May 2019.
SC Onlineshop SRL v Agenţia Naţională de Administrare Fiscală (ANAF) and Direcţia Generală a Vămilor.
Request for a preliminary ruling from the Curtea de Apel Bacău.
Reference for a preliminary ruling — Common Customs Tariff — Tariff classification — Combined Nomenclature — Subheadings 8526 91 20 and 8528 59 00 — Multi-functional GPS navigation system.
Case C-268/18. (2019)
Language: Maltese

Fit-18 ta’ Lulju 2016, Onlineshop talbet lill-ANAF-DGV sabiex toħroġ informazzjoni tariffarja vinkolanti (iktar ’il quddiem “ITV”) għal apparat imsejjaħ “Sistema ta’ navigazzjoni bil-GPS PNI S 506”, filwaqt li pproponiet li dan jiġi kklassifikat fis-subintestatura 85269120 tan-NM, li tikkorrispondi għar-riċevituri radju għan-navigazzjoni.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Onlineshop" [shape=doubleoctagon];
    "ANAF-DGV" [shape=doubleoctagon];
    
    "Onlineshop"->"Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"ANAF-DGV";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"Ipproponiet li dan l-apparat jiġi kklassifikat fis-subintestatura 85269120 tan-NM, li tikkorrispondi għar-riċevituri radju għan-navigazzjoni." [dir=none];
}
Judgment of the Court (Tenth Chamber) of 2 May 2019.
SC Onlineshop SRL v Agenţia Naţională de Administrare Fiscală (ANAF) and Direcţia Generală a Vămilor.
Request for a preliminary ruling from the Curtea de Apel Bacău.
Reference for a preliminary ruling — Common Customs Tariff — Tariff classification — Combined Nomenclature — Subheadings 8526 91 20 and 8528 59 00 — Multi-functional GPS navigation system.
Case C-268/18. (2019)
Language: Dutch

Op 18 juli 2016 heeft Onlineshop de ANAF‑DGV verzocht om afgifte van een bindende tariefinlichting (hierna: „BTI”) voor een toestel genaamd „gps‑navigatiesysteem PNI S 506” en voorgesteld dat dit zou worden ingedeeld in postonderverdeling 85269120 van de GN, die overeenstemt met radionavigatie-ontvangtoestellen.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Onlineshop" [shape=doubleoctagon];
    "ANAF-DGV" [shape=doubleoctagon];
    
    "Onlineshop"->"Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"ANAF-DGV";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"Het voorgesteld dat dit zou worden ingedeeld in postonderverdeling 85269120 van de GN, die overeenstemt met radionavigatie-ontvangtoestellen." [dir=none];
}
Judgment of the Court (Tenth Chamber) of 2 May 2019.
SC Onlineshop SRL v Agenţia Naţională de Administrare Fiscală (ANAF) and Direcţia Generală a Vămilor.
Request for a preliminary ruling from the Curtea de Apel Bacău.
Reference for a preliminary ruling — Common Customs Tariff — Tariff classification — Combined Nomenclature — Subheadings 8526 91 20 and 8528 59 00 — Multi-functional GPS navigation system.
Case C-268/18. (2019)
Language: Polish

W dniu 18 lipca 2016 r. Onlineshop zwrócił się do ANAF-DGV z wnioskiem o wydanie wiążącej informacji taryfowej (zwanej dalej „WIT”) dotyczącej urządzenia oznaczonego jako „system nawigacji GPS PNI S 506”, proponując, aby dokonać jego klasyfikacji do podpozycji CN 85269120 dotyczącej odbiorników radionawigacyjnych.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Onlineshop" [shape=doubleoctagon];
    "ANAF-DGV" [shape=doubleoctagon];
    
    "Onlineshop"->"Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"ANAF-DGV";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"Proponując, aby dokonać jego klasyfikacji do podpozycji CN 85269120 dotyczącej odbiorników radionawigacyjnych." [dir=none];
}
Judgment of the Court (Tenth Chamber) of 2 May 2019.
SC Onlineshop SRL v Agenţia Naţională de Administrare Fiscală (ANAF) and Direcţia Generală a Vămilor.
Request for a preliminary ruling from the Curtea de Apel Bacău.
Reference for a preliminary ruling — Common Customs Tariff — Tariff classification — Combined Nomenclature — Subheadings 8526 91 20 and 8528 59 00 — Multi-functional GPS navigation system.
Case C-268/18. (2019)
Language: Portuguese

Em 18 de julho de 2016, a Onlineshop solicitou à ANAF‑DGV a emissão de uma informação pautal vinculativa (a seguir «IPV») para um aparelho denominado «sistema de navegação GPS PNI S 506», propondo que este fosse classificado na subposição 85269120 da NC, correspondente aos recetores de radionavegação.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Onlineshop" [shape=doubleoctagon];
    "ANAF-DGV" [shape=doubleoctagon];
    
    "Onlineshop"->"Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"ANAF-DGV";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"Propôs que este fosse classificado na subposição 85269120 da NC, correspondente aos recetores de radionavegação." [dir=none];
}
Judgment of the Court (Tenth Chamber) of 2 May 2019.
SC Onlineshop SRL v Agenţia Naţională de Administrare Fiscală (ANAF) and Direcţia Generală a Vămilor.
Request for a preliminary ruling from the Curtea de Apel Bacău.
Reference for a preliminary ruling — Common Customs Tariff — Tariff classification — Combined Nomenclature — Subheadings 8526 91 20 and 8528 59 00 — Multi-functional GPS navigation system.
Case C-268/18. (2019)
Language: Romanian

La 18 iulie 2016, Onlineshop a solicitat ANAF‑DGV emiterea unei informații tarifare obligatorii (denumită în continuare „ITO”) pentru un aparat denumit „sistem de navigație GPS PNI S 506”, propunând ca acesta să fie clasificat la subpoziția 85269120 din NC, corespunzătoare receptoarelor de radionavigație.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Onlineshop" [shape=doubleoctagon];
    "ANAF-DGV" [shape=doubleoctagon];
    
    "Onlineshop"->"Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"ANAF-DGV";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"Propunând ca acesta să fie clasificat la subpoziția 85269120 din NC, corespunzătoare receptoarelor de radionavigație." [dir=none];
}
Judgment of the Court (Tenth Chamber) of 2 May 2019.
SC Onlineshop SRL v Agenţia Naţională de Administrare Fiscală (ANAF) and Direcţia Generală a Vămilor.
Request for a preliminary ruling from the Curtea de Apel Bacău.
Reference for a preliminary ruling — Common Customs Tariff — Tariff classification — Combined Nomenclature — Subheadings 8526 91 20 and 8528 59 00 — Multi-functional GPS navigation system.
Case C-268/18. (2019)
Language: Slovak

Dňa 18. júla 2016 Onlineshop požiadala ANAF‑DGV o vydanie záväznej informácie o nomenklatúrnom zatriedení (ďalej len „ZINZ“) pre prístroj nazvaný „navigačný systém GPS PNI S 506“, pričom navrhla jeho zatriedenie do podpoložky 85269120 KN vzťahujúcej sa na rádionavigačné prijímače.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Onlineshop" [shape=doubleoctagon];
    "ANAF-DGV" [shape=doubleoctagon];
    
    "Onlineshop"->"Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"ANAF-DGV";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"Navrhla jeho zatriedenie do podpoložky 85269120 KN vzťahujúcej sa na rádionavigačné prijímače." [dir=none];
}
Judgment of the Court (Tenth Chamber) of 2 May 2019.
SC Onlineshop SRL v Agenţia Naţională de Administrare Fiscală (ANAF) and Direcţia Generală a Vămilor.
Request for a preliminary ruling from the Curtea de Apel Bacău.
Reference for a preliminary ruling — Common Customs Tariff — Tariff classification — Combined Nomenclature — Subheadings 8526 91 20 and 8528 59 00 — Multi-functional GPS navigation system.
Case C-268/18. (2019)
Language: Slovenian

Družba Onlineshop je 18. julija 2016 pri ANAF‑DGV zaprosila za izdajo zavezujoče tarifne informacije (v nadaljevanju: ZTI) za napravo, imenovano „navigacijski sistem GPS PNI S 506“, pri čemer je predlagala uvrstitev te naprave pod tarifno podštevilko 85269120 KN, ki ustreza radionavigacijskim sprejemnikom.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Onlineshop" [shape=doubleoctagon];
    "ANAF-DGV" [shape=doubleoctagon];
    
    "Onlineshop"->"Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"ANAF-DGV";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"Je predlagala uvrstitev te naprave pod tarifno podštevilko 85269120 KN, ki ustreza radionavigacijskim sprejemnikom." [dir=none];
}
Judgment of the Court (Tenth Chamber) of 2 May 2019.
SC Onlineshop SRL v Agenţia Naţională de Administrare Fiscală (ANAF) and Direcţia Generală a Vămilor.
Request for a preliminary ruling from the Curtea de Apel Bacău.
Reference for a preliminary ruling — Common Customs Tariff — Tariff classification — Combined Nomenclature — Subheadings 8526 91 20 and 8528 59 00 — Multi-functional GPS navigation system.
Case C-268/18. (2019)
Language: Finnish

Onlineshop pyysi 18.7.2016 ANAF-DGV:tä antamaan sitovan tariffitiedon laitteelle, jonka nimi on ”GPS PNI S 506 ‑navigointijärjestelmä”, ja se esitti, että kyseinen laite luokiteltaisiin yhdistetyn nimikkeistön alanimikkeeseen 85269120, joka vastaa radionavigointivastaanottimia.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Onlineshop" [shape=doubleoctagon];
    "ANAF-DGV" [shape=doubleoctagon];
    
    "Onlineshop"->"Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"ANAF-DGV";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"Se esitti, että kyseinen laite luokiteltaisiin yhdistetyn nimikkeistön alanimikkeeseen 85269120, joka vastaa radionavigointivastaanottimia." [dir=none];
}
Judgment of the Court (Tenth Chamber) of 2 May 2019.
SC Onlineshop SRL v Agenţia Naţională de Administrare Fiscală (ANAF) and Direcţia Generală a Vămilor.
Request for a preliminary ruling from the Curtea de Apel Bacău.
Reference for a preliminary ruling — Common Customs Tariff — Tariff classification — Combined Nomenclature — Subheadings 8526 91 20 and 8528 59 00 — Multi-functional GPS navigation system.
Case C-268/18. (2019)
Language: Swedish

Den 18 juli 2016 vände sig Onlineshop till ANAF-DGV med en ansökan om en bindande tulltaxeupplysning avseende en apparat kallad ”GPS-navigeringssystem PNI S 506” och föreslog att den skulle klassificeras enligt undernummer 85269120 i KN, såsom mottagare för radionavigering.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Onlineshop" [shape=doubleoctagon];
    "ANAF-DGV" [shape=doubleoctagon];
    
    "Onlineshop"->"Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"ANAF-DGV";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"och föreslog att den skulle klassificeras enligt undernummer 85269120 i KN, såsom mottagare för radionavigering." [dir=none];
}
Judgment of the Court (Tenth Chamber) of 2 May 2019.
SC Onlineshop SRL v Agenţia Naţională de Administrare Fiscală (ANAF) and Direcţia Generală a Vămilor.
Request for a preliminary ruling from the Curtea de Apel Bacău.
Reference for a preliminary ruling — Common Customs Tariff — Tariff classification — Combined Nomenclature — Subheadings 8526 91 20 and 8528 59 00 — Multi-functional GPS navigation system.
Case C-268/18. (2019)
Language: English

On 18 July 2016 Onlineshop requested the ANAF-DGV to issue a binding tariff information (‘BTI’) decision for a piece of apparatus known as the ‘GPS navigation system PNI S 506’; it proposed that the apparatus be classified under subheading 85269120 of the CN, corresponding to radio navigational receivers.
It is apparent from the order for reference that that apparatus fulfils, in essence, four functions, namely radio navigation, audio/video reproduction, radio broadcasting and display. It may thus be used as a GPS navigation system (GPS module and antenna are included), and as a PC tablet, and is provided with several accessories (windscreen mounting, vehicle charger and data-transmission cable). It weighs 152 g and its dimensions are 132 x 184 x 12 mm.
By decision of 23 December 2016, the ANAF-DGV issued a BTI decision to the applicant classifying the apparatus under subheading 85285900 of the CN, relying, as the grounds for that classification, on General Rules 1, 3(c) and 6 for the interpretation of that nomenclature. That decision also referred to Implementing Regulation No 698/2012.

Legal relationship diagram (Graphviz):
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    node [shape=box];
    
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    "General Rules 1, 3(c) and 6 for the interpretation of that nomenclature" [shape=trapezium];
    
    "Onlineshop"->"Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"ANAF-DGV";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"It proposed that the apparatus be classified under subheading 85269120 of the CN, corresponding to radio navigational receivers." [dir=none];
    "ANAF-DGV"->"Issue a BTI decision 23/12/2016";
    "Issue a BTI decision 23/12/2016"->"Onlineshop";
    "Issue a BTI decision 23/12/2016"->"Classifying the apparatus under subheading 85285900 of the CN" [dir=none];
    "Classifying the apparatus under subheading 85285900 of the CN"->"General Rules 1, 3(c) and 6 for the interpretation of that nomenclature" [dir=none];
}
Judgment of the Court (Tenth Chamber) of 2 May 2019.
SC Onlineshop SRL v Agenţia Naţională de Administrare Fiscală (ANAF) and Direcţia Generală a Vămilor.
Request for a preliminary ruling from the Curtea de Apel Bacău.
Reference for a preliminary ruling — Common Customs Tariff — Tariff classification — Combined Nomenclature — Subheadings 8526 91 20 and 8528 59 00 — Multi-functional GPS navigation system.
Case C-268/18. (2019)
Language: Bulgarian

На 18 юли 2016 г. Onlineshop иска от ANAF-DGV издаването на обвързваща тарифна информация (наричана по-нататък „ОТИ“) за апарат с наименование „Навигационна система GPS PNI S 506“ и предлага той да бъде класиран в подпозиция 85269120 от КН — приемници за радионавигация.
От акта за преюдициално запитване е видно, че този апарат изпълнява по същество четири функции, а именно радионавигация, аудио/видео възпроизвеждане, радиоразпръскване и дисплей. Така той може да се използва като навигационна система GPS (модулът и антената на GPS са вградени) и като таблет, а освен това е снабден и с някои приспособления (поставка за предно стъкло, захранващо устройство за автомобил и кабел за пренос на данни). Апаратът тежи 152 g и е със следните размери: 132 × 184 × 12 mm.
С решение от 23 декември 2016 г. ANAF-DGV издава на жалбоподателя ОТИ за класиране на посочения апарат в подпозиция 85285900 от КН, като, за да мотивира това класиране, се позовава на общо правило 1, общо правило 3, буква в) и общо правило 6 за тълкуване на тази номенклатура. В това решение се прави позоваване и на Регламент за изпълнение № 698/2012.

Legal relationship diagram (Graphviz):
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    "Onlineshop"->"Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"ANAF-DGV";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"предлага той да бъде класиран в подпозиция 85269120 от КН — приемници за радионавигация." [dir=none];
    "ANAF-DGV"->"издаването на обвързваща тарифна информация 23/12/2016";
    "издаването на обвързваща тарифна информация 23/12/2016"->"Onlineshop";
    "издаването на обвързваща тарифна информация 23/12/2016"->"класиране на посочения апарат в подпозиция 85285900 от КН" [dir=none];
    "класиране на посочения апарат в подпозиция 85285900 от КН"->"General Rules 1, 3(c) and 6 for the interpretation of that nomenclature" [dir=none];
}
Judgment of the Court (Tenth Chamber) of 2 May 2019.
SC Onlineshop SRL v Agenţia Naţională de Administrare Fiscală (ANAF) and Direcţia Generală a Vămilor.
Request for a preliminary ruling from the Curtea de Apel Bacău.
Reference for a preliminary ruling — Common Customs Tariff — Tariff classification — Combined Nomenclature — Subheadings 8526 91 20 and 8528 59 00 — Multi-functional GPS navigation system.
Case C-268/18. (2019)
Language: Spanish

El 18 de julio de 2016, Onlineshop solicitó a la ANAF-DGV la expedición de una información arancelaria vinculante (en lo sucesivo «IAV») sobre un aparato denominado «sistema de navegación GPS PNI S 506, proponiendo que se clasificase en la subpartida 85269120 de la NC, correspondiente a los receptores de radionavegación.
De la resolución de remisión se desprende que dicho aparato cumple, en esencia, cuatro funciones, a saber, la radionavegación, la reproducción de audio y de vídeo, la emisión de radiodifusión y la visualización. Por ello puede utilizarse como sistema de navegación GPS (módulo y antena GPS incluidos), y también como tableta PC, y está provisto de varios accesorios (soporte parabrisas, cargador para automóvil y cable de transmisión de datos). Tiene un peso de 152 g y sus dimensiones son de 132 x 184 x 12 mm.
Mediante resolución de 23 de diciembre de 2016, la ANAF-DGV expidió a la demandante una IAV que clasificaba el aparato en la subpartida 85285900 de la NC, invocando, para motivar esta clasificación, las reglas generales 1, 3 c) y 6 para la interpretación de la citada nomenclatura. Dicha resolución mencionaba además el Reglamento de Ejecución n.o 698/2012.

Legal relationship diagram (Graphviz):
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    "Onlineshop"->"Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"ANAF-DGV";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"Proponiendo que se clasificase en la subpartida 85269120 de la NC, correspondiente a los receptores de radionavegación." [dir=none];
    "ANAF-DGV"->"expidió a la demandante una IAV 23/12/2016";
    "expidió a la demandante una IAV 23/12/2016"->"Onlineshop";
    "expidió a la demandante una IAV 23/12/2016"->"Clasificaba el aparato en la subpartida 85285900 de la NC" [dir=none];
    "Clasificaba el aparato en la subpartida 85285900 de la NC"->"General Rules 1, 3(c) and 6 for the interpretation of that nomenclature" [dir=none];
}
Judgment of the Court (Tenth Chamber) of 2 May 2019.
SC Onlineshop SRL v Agenţia Naţională de Administrare Fiscală (ANAF) and Direcţia Generală a Vămilor.
Request for a preliminary ruling from the Curtea de Apel Bacău.
Reference for a preliminary ruling — Common Customs Tariff — Tariff classification — Combined Nomenclature — Subheadings 8526 91 20 and 8528 59 00 — Multi-functional GPS navigation system.
Case C-268/18. (2019)
Language: Czech

Dne 18. července 2016 společnost Onlineshop požádala ANAF-DGV o vydání závazné informace o sazebním zařazení (dále jen „ZISZ“) přístroje s názvem „navigační systém GPS PNI S 506“ a navrhla, aby byl zařazen do podpoložky 85269120 KN pro radionavigační přijímače.
Z předkládacího rozhodnutí vyplývá, že tento přístroj v podstatě plní čtyři funkce, a to radionavigaci, reprodukci zvuku a videozáznamu, rozhlasového vysílání a zobrazování. Lze jej tedy používat jako navigační systém GPS (modul a anténa GPS jsou vestavěny), jakož i tablet PC a je vybaven vícero příslušenstvím (držák na čelní sklo, nabíječka do auta a kabel pro přenos dat). Přístroj váží 152 g a má následující rozměry: 132 × 184 × 12 mm.
Rozhodnutím ze dne 23. prosince 2016 vydala ANAF-DGV žadatelce ZISZ zařazující uvedený přístroj do podpoložky 85285900 KN, přičemž v odůvodnění tohoto zařazení uvedla všeobecná pravidla 1, 3 c) a 6 pro výklad této kombinované nomenklatury. Toto rozhodnutí mimo jiné uvádělo prováděcí nařízení č. 698/2012.

Legal relationship diagram (Graphviz):
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    "Onlineshop"->"Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"ANAF-DGV";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"Navrhla, aby byl zařazen do podpoložky 85269120 KN pro radionavigační přijímače." [dir=none];
    "ANAF-DGV"->"vydání závazné informace o sazebním zařazení 23/12/2016";
    "vydání závazné informace o sazebním zařazení 23/12/2016"->"Onlineshop";
    "vydání závazné informace o sazebním zařazení 23/12/2016"->"Zařazující uvedený přístroj do podpoložky 85285900 KN" [dir=none];
    "Zařazující uvedený přístroj do podpoložky 85285900 KN"->"General Rules 1, 3(c) and 6 for the interpretation of that nomenclature" [dir=none];
}
Judgment of the Court (Tenth Chamber) of 2 May 2019.
SC Onlineshop SRL v Agenţia Naţională de Administrare Fiscală (ANAF) and Direcţia Generală a Vămilor.
Request for a preliminary ruling from the Curtea de Apel Bacău.
Reference for a preliminary ruling — Common Customs Tariff — Tariff classification — Combined Nomenclature — Subheadings 8526 91 20 and 8528 59 00 — Multi-functional GPS navigation system.
Case C-268/18. (2019)
Language: Danish

Den 18. juli 2016 anmodede SC Onlineshop ANAF-DGV om udstedelse af en bindende tariferingsoplysning (herefter en »BTO«) med hensyn til et apparat benævnt »GPS-navigeringssystem PNI S 506«, idet Onlineshop foreslog tarifering i KN-underposition 85269120 vedrørende radionavigeringsmodtagere.
Det fremgår af forelæggelsesafgørelsen, at apparatet i det væsentlige har fire funktioner, dvs. radionavigering, lyd- og videogengivelse, radiofonimodtagelse og videoafspilning. Apparatet kan således benyttes som GPS-navigeringssystem (GPS-modulet og -antennen er indbygget), men også som PC-tablet, og det har forskelligt tilbehør (forrudemontering, biloplader og dataoverføringskabel). Det vejer 152 g og måler 132 × 184 × 12 mm.
Ved afgørelse af 23. december 2016 udstedte ANAF-DGV en BTO til sagsøgeren, hvorved apparatet blev tariferet i KN-underposition 85285900, idet der som begrundelse for denne tarifering blev henvist til almindelig tariferingsbestemmelse 1, 3 c) og 6 vedrørende den kombinerede nomenklatur. I afgørelsen blev endvidere nævnt gennemførelsesforordning nr. 698/2012.

Legal relationship diagram (Graphviz):
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    "Onlineshop"->"Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"ANAF-DGV";
    "Requested to issue a binding tariff information (‘BTI’) decision 18/07/2016"->"Onlineshop foreslog tarifering i KN-underposition 85269120 vedrørende radionavigeringsmodtagere." [dir=none];
    "ANAF-DGV"->"udstedelse af en bindende tariferingsoplysning 23/12/2016";
    "udstedelse af en bindende tariferingsoplysning 23/12/2016"->"Onlineshop";
    "udstedelse af en bindende tariferingsoplysning 23/12/2016"->"Apparatet blev tariferet i KN-underposition 85285900" [dir=none];
    "Apparatet blev tariferet i KN-underposition 85285900"->"General Rules 1, 3(c) and 6 for the interpretation of that nomenclature" [dir=none];
}
Judgment of the Court (Tenth Chamber) of 2 May 2019.
SC Onlineshop SRL v Agenţia Naţională de Administrare Fiscală (ANAF) and Direcţia Generală a Vămilor.
Request for a preliminary ruling from the Curtea de Apel Bacău.
Reference for a preliminary ruling — Common Customs Tariff — Tariff classification — Combined Nomenclature — Subheadings 8526 91 20 and 8528 59 00 — Multi-functional GPS navigation system.
Case C-268/18. (2019)
Language: German

Am 18. Juli 2016 beantragte Onlineshop bei der ANAF‑DGV die Erteilung einer verbindlichen Zolltarifauskunft (im Folgenden: vZTA) für ein Gerät mit der Bezeichnung „Navigationssystem GPS PNI S 506“ und schlug vor, dieses Gerät in die Unterposition 85269120 der KN einzureihen, die Funknavigationsempfangsgeräten entspricht.
Aus der Vorlageentscheidung geht hervor, dass dieses Gerät im Wesentlichen vier Funktionen erfüllt, nämlich Funknavigation, Audio- und Videowiedergabe, Rundfunksenden und Anzeige. Es kann somit als GPS-Navigationssystem (einschließlich GPS-Modul und -Antenne) sowie als Tablet‑PC verwendet werden und ist mit verschiedenem Zubehör (Windschutzscheibenhalterung, Autoladegerät und Datenübertragungskabel) ausgestattet. Es hat ein Gewicht von 152 g und seine Größe beträgt 132 × 184 × 12 mm.
Mit Entscheidung vom 23. Dezember 2016 erteilte die ANAF‑DGV der Klägerin eine vZTA, mit der das genannte Gerät in die Unterposition 85285900 der KN eingereiht wurde, wobei zur Begründung dieser Einreihung die Allgemeinen Vorschriften 1, 3 Buchst. c und 6 zur Auslegung dieser Nomenklatur angeführt wurden. In dieser Entscheidung wurde außerdem die Durchführungsverordnung Nr. 698/2012 erwähnt.

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