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Document 62008CA0016
Case C-16/08: Judgment of the Court (Sixth Chamber) of 11 June 2009 (Reference for a preliminary ruling from the Administratīvā apgabaltiesa — Republic of Latvia) — Schenker SIA v Valsts ieņēmumu dienests (Common Customs Tariff — Tariff classification — Combined Nomenclature — Active matrix liquid crystal devices)
Case C-16/08: Judgment of the Court (Sixth Chamber) of 11 June 2009 (Reference for a preliminary ruling from the Administratīvā apgabaltiesa — Republic of Latvia) — Schenker SIA v Valsts ieņēmumu dienests (Common Customs Tariff — Tariff classification — Combined Nomenclature — Active matrix liquid crystal devices)
Case C-16/08: Judgment of the Court (Sixth Chamber) of 11 June 2009 (Reference for a preliminary ruling from the Administratīvā apgabaltiesa — Republic of Latvia) — Schenker SIA v Valsts ieņēmumu dienests (Common Customs Tariff — Tariff classification — Combined Nomenclature — Active matrix liquid crystal devices)
OJ C 180, 1.8.2009, p. 13–13
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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1.8.2009 |
EN |
Official Journal of the European Union |
C 180/13 |
Judgment of the Court (Sixth Chamber) of 11 June 2009 (Reference for a preliminary ruling from the Administratīvā apgabaltiesa — Republic of Latvia) — Schenker SIA v Valsts ieņēmumu dienests
(Case C-16/08) (1)
(Common Customs Tariff - Tariff classification - Combined Nomenclature - Active matrix liquid crystal devices)
2009/C 180/21
Language of the case: Latvian
Referring court
Administratīvā apgabaltiesa
Parties to the main proceedings
Applicant: Schenker SIA
Defendant: Valsts ieņēmumu dienests
Re:
Reference for a preliminary ruling — Administratīvā apgabaltiesa — Interpretation of Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 1987 L 256, p. 1) — Active matrix liquid crystal device (LCD) — Classification in heading 8528 21 90 or 9013 80 20 of the Combined Nomenclature — Whether an article has or not the essential characteristics of a complete or finished product.
Operative part of the judgment
Subheading 8528 21 90 of the Combined Nomenclature constituting 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 1789/2003 of 11 September 2003, must be interpreted as not applying, as at 29 December 2004, to active matrix liquid crystal devices (LCD) principally made up of the following elements:
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two glass plates; |
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a layer of liquid crystal inserted between the two plates; |
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vertical and horizontal signal drivers; |
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backlight; |
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inverter providing high-voltage power for backlight; |
and
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control block — data transmission interface (control PCB or PWB) to ensure sequential transmission of data to each pixel (dot) of the LCD unit using specific technology — LVDS (low-voltage differential signalling). |