Judgment of the Court (Seventh Chamber) of 30 April 2020 (request for a preliminary ruling from the Krajský súd v Trnave — Slovakia) — DHL Logistics (Slovakia) spol. s r. o. v Finančné riaditeľstvo SR

(Case C-810/18) (1)

(Reference for a preliminary ruling - Regulation (EEC) No 2658/87 - Customs Union and Common Customs Tariff - Tariff classification - Combined Nomenclature - Subheading 8525 80 91 - Digital cameras - Video camera recorders - Digital video camera recorder capable of capturing and recording still images and sequences of video with a resolution quality of less than 800 × 600 pixels)

(2020/C 240/18)

Language of the case: Slovak

Referring court

Krajský súd v Trnave

Parties to the main proceedings

Applicant: DHL Logistics (Slovakia) spol. s r. o.

Defendant: Finančné riaditeľstvo SR

Operative part of the judgment

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, in the versions resulting, successively, from Commission Regulation (EC) No 1031/2008 of 19 September 2008, Commission Regulation (EC) No 948/2009 of 30 September 2009, Commission Regulation (EU) No 861/2010 of 5 October 2010, Commission Regulation (EU) No 1006/2011 of 27 September 2011 and Commission Implementing Regulation (EU) No 927/2012 of 9 October 2012, must be interpreted as meaning that digital video camera recorders having a dual function, that is to say, to capture and record both still images and sequences of video, come under subheading 8525 80 91 of the Combined Nomenclature as ‘video camera recorders’, even though, with regard to sequences of video, those cameras allow such sequences to be captured and recorded only with an image resolution quality lower than 800 × 600 pixels, provided that the principal function of those digital video camera recorders is to capture and record such sequences, this being a matter which it is for the referring court to ascertain.

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(1)  OJ C 82, 4.3.2019.