Official Journal of the European Union

C 220/25

Request for a preliminary ruling from the Augstākā tiesa (Senāts) (Latvia) lodged on 29 April 2019 — Valsts ieņēmumu dienests v SIA ‘Hydro Energo’

(Case C-340/19)

(2019/C 220/31)

Language of the case: Latvian

Referring court

Augstākā tiesa (Senāts)

Parties to the main proceedings

Appellant in the appeal on a point of law: Valsts ieņēmumu dienests

Respondent in the appeal on a point of law: SIA ‘Hydro Energo’

Question referred

Must the Combined Nomenclature, as set out in Annex I of Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, (1) amended by Commission Regulation (EU) No 1006/2011 of 27 September 2011, (2) be interpreted as meaning that heading 7407 (Copper bars, rods and profiles) includes copper or copper alloy ingots in a rectangular shape, the thickness of which exceeds one-tenth of the width and which are hot-rolled, but which have irregular pores, holes and cracks in their cross-section?

(1)  OJ 1987 L 256, p. 1.

(2)  OJ 2011 L 282, p. 1.