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Document 62018CA0268

    Case C-268/18: Judgment of the Court (Tenth Chamber) of 2 May 2019 (request for a preliminary ruling from the Curtea de Apel Bacău — Romania) — SC Onlineshop SRL v Agenția Națională de Administrare Fiscală (ANAF), Direcția Generală a Vămilor (Reference for a preliminary ruling — Common Customs Tariff — Tariff classification — Combined nomenclature — Subheadings 85269120 and 85285900 — GPS navigation system with multiple functions)

    IO C 220, 1.7.2019, p. 11–11 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

    1.7.2019   

    EN

    Official Journal of the European Union

    C 220/11


    Judgment of the Court (Tenth Chamber) of 2 May 2019 (request for a preliminary ruling from the Curtea de Apel Bacău — Romania) — SC Onlineshop SRL v Agenția Națională de Administrare Fiscală (ANAF), Direcția Generală a Vămilor

    (Case C-268/18) (1)

    (Reference for a preliminary ruling - Common Customs Tariff - Tariff classification - Combined nomenclature - Subheadings 85269120 and 85285900 - GPS navigation system with multiple functions)

    (2019/C 220/14)

    Language of the case: Romanian

    Referring court

    Curtea de Apel Bacău

    Parties to the main proceedings

    Appellant: SC Onlineshop SRL

    Respondents: Agenția Natională de Administrare Fiscală (ANAF), Direcția Generală a Vămilor

    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 version of Commission Implementing Regulation (EU) 2015/1754 of 6 October 2015, must be interpreted as meaning that multifunctional devices of the kind used in motor vehicles which, like that at issue in the main proceedings, combine, in the same housing, as its primary function, a radio navigation monitor which uses pre-installed GPS navigation applications and, subsidiarily, a radio broadcasting transmitter, an audio/video reproduction apparatus and a screen with a diagonal measurement of approximately 5 inches (12.7 cm), must be classified under subheading 85269120 in that nomenclature.


    (1)  OJ C 249, 16.7.2018.


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