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Document 62021CN0542

    Case C-542/21: Request for a preliminary ruling from the Augstākā tiesa (Senāts) (Latvia) lodged on 30 August 2021 — SIA Mikrotīkls v Valsts ieņēmumu dienests

    OJ C 462, 15.11.2021, p. 26–26 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

    15.11.2021   

    EN

    Official Journal of the European Union

    C 462/26


    Request for a preliminary ruling from the Augstākā tiesa (Senāts) (Latvia) lodged on 30 August 2021 — SIA Mikrotīkls v Valsts ieņēmumu dienests

    (Case C-542/21)

    (2021/C 462/31)

    Language of the case: Latvian

    Referring court

    Augstākā tiesa (Senāts)

    Parties to the main proceedings

    Applicant at first instance and appellant: SIA Mikrotīkls

    Defendant at first instance and respondent: Valsts ieņēmumu dienests

    Question referred

    Must the combined nomenclature 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, (1) as amended by Commission Implementing Regulation (EU) No 927/2012 (2) of 9 October 2012 and Commission Implementing Regulation No 1001/2013 (3) of 4 October 2013, be interpreted as meaning that subheading 8517 70 11 of the combined nomenclature can include router aerials configured for use in local area networks (LAN) and/or wide area networks (WAN)?


    (1)  OJ 1987 L 256, p. 1.

    (2)  Commission Implementing Regulation (EU) No 927/2012 of 9 October 2012 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 2012 L 304, p. 1).

    (3)  Commission Implementing Regulation (EU) No 1001/2013 of 4 October 2013 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 2013 L 290, p. 1).


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