mizuumi1/LegalViz huggingface dataset:
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.
Eelotsusetaotlusest nähtub, et see seade täidab sisuliselt nelja funktsiooni: raadionavigatsiooni, audio- ja video taasesitamise, ringhäälingu edastamise ja kuvamise funktsiooni. Toodet saab kasutada nii GPS navigatsioonisüsteemina (GPS moodul ja antenn on olemas) kui ka tahvelarvutina ning sellel on mitu tarvikut (tuuleklaasikinnitus, autolaadija ja andmeedastuskaabel). Seade kaalub 152 g ning selle mõõtmed on 132 × 184 × 12 mm.
ANAF-DGV väljastas 23. detsembri 2016. aasta otsusega kaebajale siduva tariifiinformatsiooni, klassifitseerides seadme KNi alamrubriiki 85285900; sellise klassifitseerimise põhjendamiseks tugines ta selle nomenklatuuri klassifitseerimise üldreeglitele 1, 3c ja 6. Selles otsuses oli lisaks viidatud rakendusmäärusele nr 698/2012.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Onlineshop" [shape=doubleoctagon];
    "ANAF-DGV" [shape=doubleoctagon];
    "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"->"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." [dir=none];
    "ANAF-DGV"->"väljastada siduv tariifiinformatsioon 23/12/2016";
    "väljastada siduv tariifiinformatsioon 23/12/2016"->"Onlineshop";
    "väljastada siduv tariifiinformatsioon 23/12/2016"->"Klassifitseerides seadme KNi alamrubriiki 85285900" [dir=none];
    "Klassifitseerides seadme KNi alamrubriiki 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: 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.
Από την απόφαση περί παραπομπής προκύπτει ότι η ως άνω συσκευή επιτελεί, κατ’ ουσίαν, τέσσερις λειτουργίες, ήτοι τη ραδιοπλοήγηση, την αναπαραγωγή ήχου και εικόνας βίντεο, την αναμετάδοση ραδιοφωνικών εκπομπών και την απεικόνιση. Ως εκ τούτου, η ως άνω συσκευή μπορεί να χρησιμοποιηθεί ως σύστημα πλοήγησης GPS (το οποίο περιλαμβάνει αυτοτελή μονάδα GPS και κεραία GPS), καθώς και ως υπολογιστής ταμπλέτα, και είναι εξοπλισμένη με αρκετά εξαρτήματα (βάση για το παρμπρίζ, φορτιστής αυτοκινήτου και καλώδιο μεταβίβασης δεδομένων). Η συσκευή ζυγίζει 152 g και οι διαστάσεις της είναι 132 x 184 x 12 mm.
Με απόφαση της 23ης Δεκεμβρίου 2016, η ANAF‑DGV χορήγησε στην προσφεύγουσα μια ΔΔΠ με την οποία κατέταξε την εν λόγω συσκευή στη διάκριση 85285900 της ΣΟ, επικαλούμενη, προκειμένου να αιτιολογήσει την εν λόγω κατάταξη, τους γενικούς κανόνες 1, 3 γ) και 6 για την ερμηνεία της ως άνω ονοματολογίας. Στην απόφαση αυτή μνημονεύθηκε, επιπλέον, ο εκτελεστικός κανονισμός 698/2012.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Onlineshop" [shape=doubleoctagon];
    "ANAF-DGV" [shape=doubleoctagon];
    "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"->"προτείνοντας να καταταχθεί η εν λόγω συσκευή στη διάκριση 85269120 της ΣΟ, που αντιστοιχεί στους δέκτες ραδιοναυσιπλοΐας." [dir=none];
    "ANAF-DGV"->"ζήτησε από την ANAF‑DGV την έκδοση δεσμευτικής δασμολογικής πληροφορίας 23/12/2016";
    "ζήτησε από την ANAF‑DGV την έκδοση δεσμευτικής δασμολογικής πληροφορίας 23/12/2016"->"Onlineshop";
    "ζήτησε από την ANAF‑DGV την έκδοση δεσμευτικής δασμολογικής πληροφορίας 23/12/2016"->"Με απόφαση της 23ης Δεκεμβρίου 2016, η ANAF‑DGV χορήγησε στην προσφεύγουσα μια ΔΔΠ με την οποία κατέταξε την εν λόγω συσκευή στη διάκριση 85285900 της ΣΟ" [dir=none];
    "Με απόφαση της 23ης Δεκεμβρίου 2016, η ANAF‑DGV χορήγησε στην προσφεύγουσα μια ΔΔΠ με την οποία κατέταξε την εν λόγω συσκευή στη διάκριση 85285900 της ΣΟ"->"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: 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.
Il ressort de la décision de renvoi que cet appareil remplit en substance quatre fonctions, à savoir la radionavigation, la reproduction audio et vidéo, l’émission de radiodiffusion et l’affichage. Il peut ainsi être utilisé en tant que système de navigation GPS (module et antenne GPS inclus), ainsi que comme tablette PC, et est pourvu de plusieurs accessoires (support pare-brise, chargeur pour voiture et câble de transmission de données). Il a un poids de 152 g et ses dimensions sont de 132 x 184 x 12 mm.
Par décision du 23 décembre 2016, l’ANAF-DGV a délivré à la demanderesse un RTC classant ledit appareil dans la sous-position 85285900 de la NC, en invoquant, pour motiver ce classement, les règles générales 1, 3 c) et 6 pour l’interprétation de cette nomenclature. Cette décision mentionnait en outre le règlement d’exécution no 698/2012.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Onlineshop" [shape=doubleoctagon];
    "ANAF-DGV" [shape=doubleoctagon];
    "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"->"Il a proposé que cet appareil soit classé dans la sous-position 85269120 de la NC, correspondant aux récepteurs de radionavigation." [dir=none];
    "ANAF-DGV"->"la délivrance d’un renseignement tarifaire contraignant 23/12/2016";
    "la délivrance d’un renseignement tarifaire contraignant 23/12/2016"->"Onlineshop";
    "la délivrance d’un renseignement tarifaire contraignant 23/12/2016"->"Classant ledit appareil dans la sous-position 85285900 de la NC" [dir=none];
    "Classant ledit appareil dans la sous-position 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: 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.
Iz odluke kojom se upućuje zahtjev proizlazi da taj uređaj ispunjava u biti četiri funkcije, odnosno, radionavigaciju, reprodukciju zvuka i videozapisa, radiodifuzijsko emitiranje i prikazivanje. Može se također koristiti kao sustav GPS navigacije (modul i GPS antena su ugrađeni) i kao tablet računalo, te ima više dodataka (nosač za pričvršćivanje na vjetrobransko staklo, izvor napajanja za automobil, žicu za prijenos podataka). Uređaj teži 152 g i sljedećih je dimenzija: 132 × 184 × 12 mm.
Odlukom od 23. prosinca 2016. ANAF‑DGV je tužitelju izdao OTO koji navedeni uređaj razvrstava u podbroj 85285900 KN‑a, pozivajući se, kako bi obrazložio to razvrstavanje, na opća pravila 1., 3.(c) i 6. za tumačenje te nomenklature. Ta odluka je navodila osim toga Provedbenu uredbu br. 698/2012.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Onlineshop" [shape=doubleoctagon];
    "ANAF-DGV" [shape=doubleoctagon];
    "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"->"Predlažući da ga se razvrsta u podbroj 85269120 KN‑a, koji odgovara radionavigacijskim prijamnicima." [dir=none];
    "ANAF-DGV"->"donesu obvezujuću tarifnu obavijest 23/12/2016";
    "donesu obvezujuću tarifnu obavijest 23/12/2016"->"Onlineshop";
    "donesu obvezujuću tarifnu obavijest 23/12/2016"->"Razvrstavanje navedenog uređaja u podbroj 85285900 KN-a" [dir=none];
    "Razvrstavanje navedenog uređaja u podbroj 85285900 KN-a"->"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: 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.
Dalla decisione di rinvio risulta che l’apparecchio in parola svolge in sostanza quattro funzioni, vale a dire la radionavigazione, la riproduzione audio e video, l’emissione in radiodiffusione e la visualizzazione. Esso può pertanto essere utilizzato come sistema di navigazione GPS (modulo e antenna GPS inclusi), nonché come tablet PC, ed è dotato di vari accessori (supporto per parabrezza, alimentatore auto, cavo per la trasmissione di dati). L’apparecchio pesa 152 g e ha le seguenti dimensioni: 132 × 184 × 12 mm.
Con decisione del 23 dicembre 2016, l’ANAF ‑DGV ha rilasciato alla ricorrente una ITV che classifica tale apparecchio nella sottovoce 85285900 della NC, adducendo, per motivare siffatta classificazione, le regole generali 1, 3 c) e 6 per l’interpretazione della nomenclatura stessa. La decisione d cui trattasi menzionava altresì il regolamento di esecuzione n. 698/2012.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Onlineshop" [shape=doubleoctagon];
    "ANAF-DGV" [shape=doubleoctagon];
    "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"->"proponendo che il medesimo fosse classificato nella sottovoce 85269120 della NC, corrispondente ai ricevitori di radionavigazione." [dir=none];
    "ANAF-DGV"->"ha chiesto all’ANAF‑DGV di adottare un’informazione tariffaria vincolante 23/12/2016";
    "ha chiesto all’ANAF‑DGV di adottare un’informazione tariffaria vincolante 23/12/2016"->"Onlineshop";
    "ha chiesto all’ANAF‑DGV di adottare un’informazione tariffaria vincolante 23/12/2016"->"Classifica tale apparecchio nella sottovoce 85285900 della NC" [dir=none];
    "Classifica tale apparecchio nella sottovoce 85285900 della 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: 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.
No lūguma sniegt prejudiciālu nolēmumu izriet, ka šī ierīce būtībā pilda četras funkcijas, proti, radionavigācijas, audio un video atskaņošanas, radioapraides un vizualizācijas funkcijas. To var izmantot gan kā GPS navigācijas sistēmu (GPS modulis un antena ir jau iemontēti), gan kā planšetdatoru, un tai ir pievienoti vairāki piederumi (priekšējam vējstiklam piestiprināms balsts, transportlīdzeklī lietojams barošanas avots un vads datu pārraidei). Ierīce sver 152 g, un tai ir šādi izmēri: 132 × 184 × 12 mm.
Ar 2016. gada 23. decembra lēmumu ANAF‑DGV izziņu pieprasījušajam subjektam izsniedza SIT, kurā minētā ierīce tika klasificēta KN apakšpozīcijā 85285900 un kurā šīs klasifikācijas pamatošanai atsauce bija izdarīta uz 1., 3.c) un 6. vispārējo noteikumu par šīs nomenklatūras interpretāciju. Vēl šajā lēmumā bija minēta Īstenošanas regula Nr. 698/2012.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Onlineshop" [shape=doubleoctagon];
    "ANAF-DGV" [shape=doubleoctagon];
    "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"->"ierosinot, ka tā būtu jāklasificē KN apakšpozīcijā 85269120, kurai atbilst radionavigācijas uztvērējaparatūra." [dir=none];
    "ANAF-DGV"->"izsniegt saistošu izziņu 23/12/2016";
    "izsniegt saistošu izziņu 23/12/2016"->"Onlineshop";
    "izsniegt saistošu izziņu 23/12/2016"->"minētā ierīce tika klasificēta KN apakšpozīcijā 85285900" [dir=none];
    "minētā ierīce tika klasificēta KN apakšpozīcijā 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: 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.
Iš nutarties dėl prašymo priimti prejudicinį sprendimą matyti, kad šis prietaisas iš esmės atlieka keturias funkcijas, t. y. radijo navigacijos, garso ir vaizdo atkūrimo, radijo transliacijos ir vaizdo rodymo funkcijas. Taigi jis gali būti naudojamas ir kaip navigacijos sistema GPS (kuri apima GPS modelį ir anteną), ir kaip planšetinis kompiuteris, ir turi kelias papildomas dalis (priekinio stiklo laikiklį, automobilinį kroviklį ir duomenų perdavimo kabelį). Jis sveria 152 g, o matmenys yra 132 x 184 x 12 mm.
2016 m. gruodžio 23 d. sprendimu ANAF-DGV išdavė ieškovei PTI ir priskyrė minėtą prietaisą prie KN 85285900 subpozicijos; šį priskyrimą jis grindė Kombinuotosios nomenklatūros 1, 3 (c punktu) ir 6 bendrosiomis aiškinimo taisyklėmis. Tame sprendime minimas, be kita ko, Įgyvendinimo reglamentas Nr. 698/2012.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Onlineshop" [shape=doubleoctagon];
    "ANAF-DGV" [shape=doubleoctagon];
    "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"->"Pasiūlė jį klasifikuoti KN 85269120 subpozicijoje, kuri apima radionavigacinius imtuvus." [dir=none];
    "ANAF-DGV"->"išduoti privalomąją tarifinę informaciją 23/12/2016";
    "išduoti privalomąją tarifinę informaciją 23/12/2016"->"Onlineshop";
    "išduoti privalomąją tarifinę informaciją 23/12/2016"->"priskyrė minėtą prietaisą prie KN 85285900 subpozicijos" [dir=none];
    "priskyrė minėtą prietaisą prie KN 85285900 subpozicijos"->"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: 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.
Az előzetes döntéshozatalra utaló határozatból kitűnik, hogy e készülék lényegében négy funkciót, vagyis rádiónavigációs, audio‑ és videolejátszó, rádióműsor‑sugárzó és megjelenítési funkciót tölt be. Az említett készülék így mind GPS‑navigációs rendszerként (a modul és a GPS‑antenna beépítésre került), mind PC tabletként használható, valamint számos kiegészítővel (szélvédőre helyezhető tartó, autós töltő, adatátviteli kábel) rendelkezik. Az 152 g tömegű, és mérete 132 × 184 × 12 mm.
2016. december 23‑i határozatával az ANAF‑DGV kiállított a kérelmező részére egy KTF‑t, amelyben a készüléket a KN 85285900 vámtarifaalszáma alá sorolta be, és e besorolás indoklása érdekében az e nómenklatúra értelmezésére vonatkozó 1., 3.c) és 6. általános szabályra hivatkozott. E határozat ezenkívül megemlítette a 698/2012 végrehajtási rendeletet.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Onlineshop" [shape=doubleoctagon];
    "ANAF-DGV" [shape=doubleoctagon];
    "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"->"Azt javasolva, hogy azt a KN rádiónavigációs vevőkészülékekre vonatkozó 85269120 vámtarifaalszáma alá sorolják be." [dir=none];
    "ANAF-DGV"->"kiállított a kérelmező részére egy KTF-t 23/12/2016";
    "kiállított a kérelmező részére egy KTF-t 23/12/2016"->"Onlineshop";
    "kiállított a kérelmező részére egy KTF-t 23/12/2016"->"A készüléket a KN 85285900 vámtarifaalszáma alá sorolta be" [dir=none];
    "A készüléket a KN 85285900 vámtarifaalszáma alá sorolta be"->"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: 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.
Mid-deċiżjoni tar-rinviju jirriżulta li dan l-apparat iwettaq essenzjalment erba’ funzjonijiet, jiġifieri r-radjunavigazzjoni, ir-riproduzzjoni tal-awdjo u tal-vidjow, ix-xandir bir-radju u l-wiri. Għalhekk jista’ jintuża bħala sistema ta’ navigazzjoni bil-GPS (il-modulu u l-antenna GPS inklużi), kif ukoll bħala tablet, u huwa mgħammar b’diversi aċċessorji (aġġeġġ biex jitwaħħal mal-windskrijn, ċarġer għal ġol-karozza u kejbil ta’ trażmissjoni tad-data). Huwa jiżen 152 g u d-dimensjonijiet tiegħu huma ta’ 132 x 184 x 12 mm.
Permezz ta’ deċiżjoni tat-23 ta’ Diċembru 2016, l-ANAF-DGV tat lill-applikanti ITV li tikklassifika l-imsemmi apparat fis-subintestatura 85285900 tan-NM, billi invokat, sabiex timmotiva din il-klassifikazzjoni, ir-regoli ġenerali 1, 3 (c) u 6 għall-interpretazzjoni ta’ din in-nomenklatura. Barra minn hekk, din id-deċiżjoni kienet issemmi r-Regolament ta’ Implimentazzjoni Nru 698/2012.

Legal relationship diagram (Graphviz):
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    node [shape=box];
    
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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"->"Ipproponiet li dan l-apparat jiġi kklassifikat fis-subintestatura 85269120 tan-NM, li tikkorrispondi għar-riċevituri radju għan-navigazzjoni." [dir=none];
    "ANAF-DGV"->"toħroġ informazzjoni tariffarja vinkolanti 23/12/2016";
    "toħroġ informazzjoni tariffarja vinkolanti 23/12/2016"->"Onlineshop";
    "toħroġ informazzjoni tariffarja vinkolanti 23/12/2016"->"Tikklassifika l-imsemmi apparat fis-subintestatura 85285900 tan-NM" [dir=none];
    "Tikklassifika l-imsemmi apparat fis-subintestatura 85285900 tan-NM"->"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: 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.
Uit de verwijzingsbeslissing volgt dat dit toestel in wezen vier functies heeft, namelijk radionavigatie, weergave van geluid en video, ontvangst voor radio-omroep en een beeldscherm. Het kan derhalve gebruikt worden als gps‑navigatiesysteem (de gps‑module en ‑antenne zijn ingebouwd) en als tablet‑pc, en is voorzien van meerdere accessoires (een op de voorruit te bevestigen houder, een auto-oplader en een kabel voor gegevensverkeer). Het toestel weegt 152 g en heeft de afmetingen 132 x 184 x 12 mm.
Bij beslissing van 23 december 2016 heeft de ANAF‑DGV aan eiseres een BTI afgeleverd die het genoemde toestel indeelde in postonderverdeling 85285900 van de GN en voor die indeling verwezen naar de algemene regels 1, 3 c), en 6 voor de interpretatie van deze nomenclatuur. Deze beslissing vermeldde verder nog uitvoeringsverordening 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"->"En voorgesteld dat dit zou worden ingedeeld in postonderverdeling 85269120 van de GN, die overeenstemt met radionavigatie-ontvangtoestellen." [dir=none];
    "ANAF-DGV"->"Op 18 juli 2016 heeft Onlineshop de ANAF‑DGV verzocht om afgifte van een bindende tariefinlichting (hierna: „BTI”) 23/12/2016";
    "Op 18 juli 2016 heeft Onlineshop de ANAF‑DGV verzocht om afgifte van een bindende tariefinlichting (hierna: „BTI”) 23/12/2016"->"Onlineshop";
    "Op 18 juli 2016 heeft Onlineshop de ANAF‑DGV verzocht om afgifte van een bindende tariefinlichting (hierna: „BTI”) 23/12/2016"->"Bij beslissing van 23 december 2016 heeft de ANAF‑DGV aan eiseres een BTI afgeleverd die het genoemde toestel indeelde in postonderverdeling 85285900 van de GN" [dir=none];
    "Bij beslissing van 23 december 2016 heeft de ANAF‑DGV aan eiseres een BTI afgeleverd die het genoemde toestel indeelde in postonderverdeling 85285900 van de GN"->"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: 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.
Z postanowienia odsyłającego wynika, że urządzenie to spełnia zasadniczo cztery funkcje, a mianowicie radionawigacji, odtwarzania audio i wideo, nadawania radiofonii i wyświetlania. Może ono zatem zostać użyte jako system nawigacji GPS (obejmujący moduł i antenę GPS), a także jako tablet PC, i jest wyposażony w kilka dodatkowych akcesoriów (uchwyt montowany do przedniej szyby, ładowarka samochodowa i kabel do transmisji danych). Odznacza się ono masą 152 g i wymiarami 132 x 184 x 12 mm.
Decyzją z dnia 23 grudnia 2016 r. ANAF-DGV wydał na rzecz skarżącej WIT klasyfikującą wspomniane urządzenie do podpozycji CN 85285900, powołując się celem uzasadnienia tej klasyfikacji na reguły 1, 3 c) i 6 ogólnych reguł interpretacji tej nomenklatury. W decyzji tej wskazano ponadto rozporządzenie wykonawcze 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"->"Proponując, aby dokonać jego klasyfikacji do podpozycji CN 85269120 dotyczącej odbiorników radionawigacyjnych." [dir=none];
    "ANAF-DGV"->"wydanie wiążącej informacji taryfowej 23/12/2016";
    "wydanie wiążącej informacji taryfowej 23/12/2016"->"Onlineshop";
    "wydanie wiążącej informacji taryfowej 23/12/2016"->"Klasyfikującą wspomniane urządzenie do podpozycji CN 85285900" [dir=none];
    "Klasyfikującą wspomniane urządzenie do podpozycji CN 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: 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.
Resulta da decisão de reenvio que este aparelho tem, no essencial, quatro funções, a saber, a navegação, a reprodução de áudio e vídeo, a radiodifusão e a visualização. Por conseguinte, pode ser utilizado como sistema de navegação GPS (módulo e antena do GPS incluídos), bem como tablete PC, e está munido de vários acessórios (suporte para‑brisas, carregador para automóveis e cabos de transmissão de dados). Tem um peso de 152 g e as suas dimensões são de 132 x 184 x 12 mm.
Por decisão de 23 de dezembro de 2016, a ANAF‑DGV enviou à recorrente uma IPV classificando o aparelho na subposição 85285900 da NC, invocando, para fundamentar esta classificação, as regras gerais 1, 3 c) e 6 para a interpretação desta nomenclatura. Além disso, esta decisão mencionava nomeadamente o Regulamento de Execução 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"->"Propôs que este fosse classificado na subposição 85269120 da NC, correspondente aos recetores de radionavegação." [dir=none];
    "ANAF-DGV"->"Emissão de uma informação pautal vinculativa 23/12/2016";
    "Emissão de uma informação pautal vinculativa 23/12/2016"->"Onlineshop";
    "Emissão de uma informação pautal vinculativa 23/12/2016"->"Classificando o aparelho na subposição 85285900 da NC" [dir=none];
    "Classificando o aparelho na subposição 85285900 da 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: 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.
Din decizia de trimitere reiese că acest aparat îndeplinește în esență patru funcții, și anume radionavigația, redarea audio și video, radiodifuziunea și afișarea. Astfel, acesta poate fi utilizat atât ca sistem de navigație GPS (modulul și antena GPS fiind încorporate), cât și ca tabletă PC și este prevăzut cu mai multe accesorii (suport parbriz, alimentator auto și cablu de transmisie de date). Aparatul are o greutate de 152 g, iar dimensiunile sale sunt 132 × 184 × 12 mm.
Prin decizia din 23 decembrie 2016, ANAF‑DGV i‑a eliberat reclamantei o ITO care clasifica aparatul respectiv la subpoziția 85285900 din NC, invocând, pentru a motiva această clasificare, regulile generale 1, 3 litera (c) și 6 de interpretare a acestei nomenclaturi. În plus, această decizie menționa Regulamentul de punere în aplicare nr. 698/2012.

Legal relationship diagram (Graphviz):
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    "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];
    "ANAF-DGV"->"emiterea unei informații tarifare obligatorii 23/12/2016";
    "emiterea unei informații tarifare obligatorii 23/12/2016"->"Onlineshop";
    "emiterea unei informații tarifare obligatorii 23/12/2016"->"Clasifica aparatul respectiv la subpoziția 85285900 din NC" [dir=none];
    "Clasifica aparatul respectiv la subpoziția 85285900 din 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: 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.
Z rozhodnutia vnútroštátneho súdu vyplýva, že tento prístroj v podstate plní štyri funkcie, a to rádionavigáciu, reprodukciu zvuku a videa, rozhlasové vysielanie a zobrazovanie. Prístroj teda možno používať ako navigačný systém GPS (obsahuje vstavaný modul a anténu GPS), ako aj tablet PC, a obsahuje viacero príslušenstva (držiak na čelné sklo, nabíjačka do automobilu a kábel na prenos dát). Jeho hmotnosť je 152 g a jeho rozmery sú 132 x 184 x 12 mm.
Rozhodnutím z 23. decembra 2016 ANAF‑DGV vydala žiadateľke ZINZ, ktorou uvedený prístroj zatriedila do podpoložky 85285900 KN, pričom v odôvodnení tohto zatriedenia uviedla všeobecné pravidlá 1, 3 c) a 6 na interpretáciu tejto nomenklatúry. V tomto rozhodnutí sa okrem iného uvádzalo vykonávacie nariadenie č. 698/2012.

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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 jeho zatriedenie do podpoložky 85269120 KN vzťahujúcej sa na rádionavigačné prijímače." [dir=none];
    "ANAF-DGV"->"vydanie záväznej informácie o nomenklatúrnom zatriedení 23/12/2016";
    "vydanie záväznej informácie o nomenklatúrnom zatriedení 23/12/2016"->"Onlineshop";
    "vydanie záväznej informácie o nomenklatúrnom zatriedení 23/12/2016"->"Zatriedila do podpoložky 85285900 KN" [dir=none];
    "Zatriedila 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: 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.
Iz predložitvene odločbe je razvidno, da ta naprava v bistvu izpolnjuje štiri funkcije, in sicer radionavigacijo, avdio in video reprodukcijo, radiodifuzno oddajanje in prikazovanje. Uporabi se lahko kot navigacijski sistem GPS (vključena sta GPS modul in antena) in kot tablični računalnik ter je opremljena z več dodatki (nosilec za pritrditev na vetrobransko steklo, polnilnik za avtomobil in podatkovni kabel). Tehta 152 g in ima dimenzije 132 x 184 x 12 mm.
ANAF‑DGV je z odločbo z dne 23. decembra 2016 tožeči stranki izdala ZTI, v kateri je navedeno napravo uvrstila pod tarifno podštevilko 85285900 KN in se je za utemeljitev te uvrstitve sklicevala na splošna pravila 1, 3(c) in 6 za razlago te nomenklature. V tej odločbi je bila poleg tega navedena Izvedbena uredba št. 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"->"Je predlagala uvrstitev te naprave pod tarifno podštevilko 85269120 KN, ki ustreza radionavigacijskim sprejemnikom." [dir=none];
    "ANAF-DGV"->"izdaja zavezujoče tarifne informacije 23/12/2016";
    "izdaja zavezujoče tarifne informacije 23/12/2016"->"Onlineshop";
    "izdaja zavezujoče tarifne informacije 23/12/2016"->"uvrstila pod tarifno podštevilko 85285900 KN" [dir=none];
    "uvrstila pod tarifno podštevilko 85285900 KN"->"General Rules 1, 3(c) and 6 for the interpretation of that nomenclature" [dir=none];
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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.
Ennakkoratkaisupyynnöstä ilmenee, että kyseisessä laitteessa on neljä toimintoa, eli radionavigointitoiminto, audio- ja videosignaalien toistotoiminto, yleisradiotoiminto ja näyttötoiminto. Laitetta voidaan näin ollen käyttää GPS-navigointijärjetelmänä (GPS-yksikkö ja antenni ovat sisäänrakennettuja) mutta myös taulutietokoneena, ja siinä on useita lisävarusteita (kojelautaan kiinnitettävä teline, autossa käytettävä latausjohto ja tiedonsiirtokaapeli). Laite painaa 152 grammaa, ja sen mitat ovat 132 × 184 × 12 millimetriä.
ANAF-DGV antoi 23.12.2016 kantajalle sitovaa tariffitietoa koskevan päätöksen, jossa se luokitteli kyseisen laitteen yhdistetyn nimikkeistön alanimikkeeseen 85285900 nimikkeistön 1 yleisen tulkintasäännön, 3 yleisen tulkintasäännön c alakohdan ja 6 yleisen tulkintasäännön perusteella. Kyseisessä päätöksessä viitattiin myös täytäntöönpanoasetukseen 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"->"Se esitti, että kyseinen laite luokiteltaisiin yhdistetyn nimikkeistön alanimikkeeseen 85269120, joka vastaa radionavigointivastaanottimia." [dir=none];
    "ANAF-DGV"->"antoi 23.12.2016 kantajalle sitovaa tariffitietoa koskevan päätöksen 23/12/2016";
    "antoi 23.12.2016 kantajalle sitovaa tariffitietoa koskevan päätöksen 23/12/2016"->"Onlineshop";
    "antoi 23.12.2016 kantajalle sitovaa tariffitietoa koskevan päätöksen 23/12/2016"->"Luokitteli kyseisen laitteen yhdistetyn nimikkeistön alanimikkeeseen 85285900" [dir=none];
    "Luokitteli kyseisen laitteen yhdistetyn nimikkeistön alanimikkeeseen 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: 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.
Det framgår av beslutet om hänskjutande att apparaten har fyra funktioner, nämligen radionavigering, ljud- och videoåtergivning, rundradio och bildskärm. Den kan således användas som GPS-navigeringssystem (med inbyggd GPS-modul och antenn), men även som surfplatta. Apparaten har flera tillbehör (vindrutehållare, billaddare och dataöverföringskabel). Den väger 152 g och har ett mått på 132 x 184 x 12 mm.
Genom beslut av den 23 december 2016 utfärdade ANAF-DGV en bindande tulltaxeupplysning till sökanden vari nämnda apparat klassificerades enligt undernummer 85285900 i KN. Som motivering för denna klassificering hänvisades till de allmänna reglerna 1, 3 c och 6 för tolkning av nämnda nomenklatur. I beslutet hänvisades vidare till genomförandeförordning 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"->"och föreslog att den skulle klassificeras enligt undernummer 85269120 i KN, såsom mottagare för radionavigering." [dir=none];
    "ANAF-DGV"->"utfärdade ANAF-DGV en bindande tulltaxeupplysning 23/12/2016";
    "utfärdade ANAF-DGV en bindande tulltaxeupplysning 23/12/2016"->"Onlineshop";
    "utfärdade ANAF-DGV en bindande tulltaxeupplysning 23/12/2016"->"Klassificerades enligt undernummer 85285900 i KN" [dir=none];
    "Klassificerades enligt undernummer 85285900 i KN"->"General Rules 1, 3(c) and 6 for the interpretation of that nomenclature" [dir=none];
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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

Following the rejection of the preliminary complaint which it lodged against that decision on 11 January 2017, Onlineshop brought an action before the referring court on 2 August 2017.

Legal relationship diagram (Graphviz):
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    node [shape=box];
    
    "Onlineshop" [shape=doubleoctagon];
    "ANAF-DGV" [shape=doubleoctagon];
    "The referring court" [shape=doubleoctagon];

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    "ANAF-DGV"->"Onlineshop" [label="Rejection 11/01/2017"];
    "Onlineshop"->"The referring court" [label="Brought an action 02/08/2017"];
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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

След отхвърляне на предварителната му жалба, подадена по административен ред срещу това решение на 11 януари 2017 г., на 2 август 2017 г. Onlineshop сезира запитващата юрисдикция.

Legal relationship diagram (Graphviz):
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    "запитващата юрисдикция" [shape=doubleoctagon];

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    "ANAF-DGV"->"Onlineshop" [label="отхвърляне 11/01/2017"];
    "Onlineshop"->"запитващата юрисдикция" [label="сезира запитващата юрисдикция 02/08/2017"];
}