Case C‑555/17
2M-Locatel A/S
v
Skatteministeriet
(Request for a preliminary ruling from the Østre Landsret)
(Reference for a preliminary ruling — Regulation (EEC) No 2658/87 — Customs Union and Common Customs Tariff — Tariff classification — Combined Nomenclature — Subheadings 85287113 and 85287190 — Apparatus capable of receiving, decoding and processing live TV signals transmitted using internet technology)
Summary — Judgment of the Court (Tenth Chamber), 20 September 2018
Customs union — Common Customs Tariff — Tariff headings — Apparatus capable of receiving, decoding and processing live TV signals transmitted using internet technology — Classification in subheading 85287190 of the Combined Nomenclature — Condition — No video tuner
(Council Regulation No 2658/87, as amended by Regulation No 1549/2006, Annex I)
The Combined Nomenclature set out in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Commission Regulation (EC) No 1549/2006 of 17 October 2006, must be interpreted as meaning that apparatus capable of receiving, decoding and processing live TV signals transmitted using internet technology, such as the apparatus at issue in the main proceedings, must be classified under subheading 85287190 thereof, provided that they do not incorporate a video tuner or a ‘television tuner’, this being a matter for the referring court to ascertain.
(see para 52, operative part)