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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)
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)
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.