| SODBA SODIŠČA (deveti senat) | JUDGMENT OF THE COURT (Ninth Chamber) |
| z dne 13. septembra 2018 ( *1 ) | 13 September 2018 ( *1 ) |
| „Predhodno odločanje – Skupna carinska tarifa – Tarifne številke – Uvrstitev blaga – Kamera, ki ima neobstojni pomnilnik, ki temelji na tem, da se shranjene slike izbrišejo, ko se kamera izklopi ali ko se posnamejo nove slike – Kombinirana nomenklatura – Tarifni podštevilki 85258019 in 85258030 – Pojasnjevalne opombe – Razlaga – Izvedbena uredba (EU) št. 113/2014 – Razlaga – Veljavnost“ | (Reference for a preliminary ruling — Common Customs Tariff — Tariff headings — Classification of goods — Volatile-memory camera, meaning that recorded images are deleted when the camera is switched off or when new images are captured — Combined Nomenclature — Subheadings 85258019 and 85258030 — Explanatory Notes — Interpretation — Implementing Regulation (EU) No 113/2014 — Interpretation — Validity) |
| V zadevi C‑372/17, | In Case C‑372/17, |
| katere predmet je predlog za sprejetje predhodne odločbe na podlagi člena 267 PDEU, ki ga je vložilo Rechtbank Noord-Holland (sodišče v Severni Holandiji, Nizozemska) z odločbo z dne 15. junija 2017, ki je na Sodišče prispela 19. junija 2017, v postopku | REQUEST for a preliminary ruling under Article 267 TFEU from the rechtbank Noord-Holland (District Court, North Holland, Netherlands), made by decision of 15 June 2017, received at the Court on 19 June 2017, in the proceedings |
| Vision Research Europe BV | Vision Research Europe BV |
| proti | v |
| Inspecteur van de Belastingdienst/Douane kantoor Rotterdam Rijnmond, | Inspecteur van de Belastingdienst/Douane kantoor Rotterdam Rijnmond, |
| SODIŠČE (deveti senat), | THE COURT (Ninth Chamber), |
| v sestavi C. Vajda, predsednik senata, E. Juhász in C. Lycourgos (poročevalec), sodnika, | composed of C. Vajda, President of the Chamber, E. Juhász and C. Lycourgos (Rapporteur), Judges, |
| generalni pravobranilec: H. Saugmandsgaard Øe, | Advocate General: H. Saugmandsgaard Øe, |
| sodna tajnica: C. Strömholm, administratorka, | Registrar: C. Strömholm, Administrator, |
| na podlagi pisnega postopka in obravnave z dne 26. aprila 2018, | having regard to the written procedure and further to the hearing on 26 April 2018, |
| ob upoštevanju stališč, ki so jih predložili: | after considering the observations submitted on behalf of: |
| – | za Vision Research Europe BV N. Ooyevaar, D. van Vliet in H. Ooyevaar, davčni svetovalci, | – | Vision Research Europe BV, by N. Ooyevaar, D. van Vliet and H. Ooyevaar, tax advisers, |
| – | za nizozemsko vlado M. K. Bulterman, P. Huurnink in J. Langer, agentke, | – | the Netherlands Government, by M.K. Bulterman, P. Huurnink and J. Langer, acting as Agents, |
| – | za Evropsko komisijo A. Caeiros in P. Vanden Heede, agenta, | – | the European Commission, by A. Caeiros and P. Vanden Heede, acting as Agents, |
| na podlagi sklepa, sprejetega po opredelitvi generalne pravobranilke, da bo v zadevi razsojeno brez sklepnih predlogov, | having decided, after hearing the Advocate General, to proceed to judgment without an Opinion, |
| izreka naslednjo | gives the following |
| Sodbo | Judgment |
| 1 | Predlog za sprejetje predhodne odločbe se nanaša na razlago tarifne podštevilke 85258030 kombinirane nomenklature (v nadaljevanju: KN) iz Priloge I k Uredbi Sveta (EGS) št. 2658/87 z dne 23. julija 1987 o tarifni in statistični nomenklaturi ter skupni carinski tarifi (UL, posebna izdaja v slovenščini, poglavje 2, zvezek 2, str. 382), v različici, ki izhaja iz Izvedbene uredbe Komisije (EU) št. 1001/2013 z dne 4. oktobra 2013 (UL 2013, L 290, str. 1), in na veljavnost Izvedbene uredbe Komisije (EU) št. 113/2014 z dne 4. februarja 2014 o uvrstitvi določenega blaga v kombinirano nomenklaturo (UL 2014, L 38, str. 20). | 1 | This request for a preliminary ruling concerns the interpretation of subheading 85258030 of the Combined Nomenclature (‘the CN’) 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 (OJ 1987 L 256, p. 1), in the version resulting from Commission Implementing Regulation (EU) No 1001/2013 of 4 October 2013 (OJ 2013 L 290, p. 1), and the validity of Commission Implementing Regulation (EU) No 113/2014 of 4 February 2014 concerning the classification of certain goods in the Combined Nomenclature (OJ 2014 L 38, p. 20). |
| 2 | Ta predlog je bil vložen v okviru spora med družbo Vision Research Europe BV (v nadaljevanju: Vision Research) in Inspecteur van de Belastingdienst/douane kantoor Rotterdam Rijnmond (inšpektor davčne uprave/carinski urad Rotterdam Rijnmond, Nizozemska) (v nadaljevanju: inšpektor) v zvezi s tarifno uvrstitvijo kamere „Phantom V7.3“. | 2 | The request has been made in proceedings between Vision Research Europe BV (‘Vision Research’) and the Inspecteur van de Belastingdienst/douane kantoor Rotterdam Rijnmond (Inspector of the Tax and Customs Administration, Rotterdam Rijnmond office, Netherlands) (‘the Inspector’) concerning the tariff classification of the ‘Phantom V7.3’ camera. |
| Pravni okvir | Legal context |
| KN | The CN |
| 3 | Carinska uvrstitev blaga, ki je uvoženo v Evropsko unijo, je urejena s KN. Različica KN, ki je veljala v času dejanskega stanja v postopku v glavni stvari, je ta, ki izhaja iz Uredbe št. 1001/2013. | 3 | The customs classification of goods imported into the European Union is governed by the CN. The version of the CN in force at the time of the facts in the main proceedings is that resulting from Implementing Regulation No 1001/2013. |
| 4 | KN, ki je bila uvedena z Uredbo št. 2658/87, temelji na harmoniziranem sistemu poimenovanj in šifrskih oznak blaga (v nadaljevanju: HS), ki ga je pripravil Svet za carinsko sodelovanje – ki je postal Svetovna carinska organizacija (WCO) – in ki je bil vzpostavljen z Mednarodno konvencijo o harmoniziranem sistemu poimenovanj in šifrskih oznak blaga, sklenjeno 14. junija 1983 v Bruslju. Ta konvencija je bila skupaj s Protokolom o spremembah z dne 24. junija 1986 v imenu Evropske gospodarske skupnosti odobrena s Sklepom Sveta 87/369/EGS z dne 7. aprila 1987 (UL, posebna izdaja v slovenščini, poglavje 2, zvezek 2, str. 288). KN po HS povzema šestmestne tarifne številke in podštevilke, njej lastni sta le sedma in osma številka, ki označujeta pododdelke. | 4 | The CN, introduced by Regulation No 2658/87, is based on the Harmonised Commodity Description and Coding System (‘the HS’), which was drawn up by the Customs Cooperation Council, now the World Customs Organisation (WCO), and established by the International Convention on the Harmonised Commodity Description and Coding System, concluded in Brussels on 14 June 1983. That convention, and the Protocol of Amendment thereto of 24 June 1986, was approved on behalf of the European Economic Community by Council Decision 87/369/EEC of 7 April 1987 (OJ 1987 L 198, p. 1). The CN reproduces the HS six-digit headings and subheadings, with only the seventh and eighth figures creating further subheadings which are specific to it. |
| 5 | V skladu s členom 9(1)(a), prva alinea, in členom 10 Uredbe št. 2658/87, kakor je bila spremenjena z Uredbo Sveta (ES) št. 254/2000 z dne 31. januarja 2000 (UL, posebna izdaja v slovenščini, poglavje 2, zvezek 9, str. 357) (v nadaljevanju: Uredba št. 2658/87), Evropska komisija, ki ji pomaga Odbor za carinski zakonik, sprejme ukrepe, ki se nanašajo na uporabo KN, ki je Priloga I k Uredbi št. 2658/87, v zvezi z uvrstitvijo blaga. Uredba št. 113/2014 je bila sprejeta na podlagi prve od teh določb. | 5 | In accordance with the first indent of Article 9(1)(a) and Article 10 of Regulation No 2658/87, as amended by Council Regulation (EC) No 254/2000 of 31 January 2000 (OJ 2000 L 28, p. 16) (‘Regulation No 2658/87’), the European Commission, assisted by the Customs Code Committee, is required to issue measures concerning the application of the CN, which forms Annex I to Regulation No 2658/87, as regards the classification of goods. It is on the basis of the first of those provisions that Implementing Regulation No 113/2014 was adopted. |
| 6 | Prvi del KN zajema uvodne določbe, katerih naslov I, „Splošna pravila“, oddelek A, „Splošna pravila za razlago kombinirane nomenklature“, določa: | „Blago se v kombinirani nomenklaturi uvršča po naslednjih načelih: | 1. | Naslovi oddelkov, poglavij in podpoglavij so podani zato, da se je laže znajti pri uvrščanju; zaradi pravnih razlogov uvrščanje poteka po poimenovanjih tarifnih številk in opombah k ustreznim oddelkom ali poglavjem in po nadalje opisanih pravilih, če niso v nasprotju z vsebino teh tarifnih številk ali opomb. | […] | 6. | Iz pravnih razlogov se proizvodi uvrščajo pod tarifne podštevilke v okviru ene tarifne številke po poimenovanjih teh tarifnih podštevilk in morebitnih opombah k tem tarifnim podštevilkam ter, smiselno, po teh pravilih, pri čemer velja, da se tarifne podštevilke lahko primerjajo samo na isti ravni razčlenitve. To pravilo velja tudi za opombe k oddelkom in poglavjem, če ni določeno drugače.“ | 6 | Part One of the CN includes the preliminary provisions, Section I of which, entitled ‘General Rules’, contains part A, ‘General rules for the interpretation of the Combined Nomenclature’, which provides: | ‘Classification of goods in the Combined Nomenclature shall be governed by the following principles: | 1. | The titles of sections, chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions. | … | 6. | For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section and chapter notes also apply, unless the context requires otherwise.’ |
| 7 | Drugi del KN, naslovljen „Seznam carin“, zajema oddelek XVI, v katerem je med drugim poglavje 85 z naslovom „Električni stroji in oprema ter njihovi deli; aparati za snemanje ali reprodukcijo slike in zvoka ter deli in pribor za te izdelke“. | 7 | Section XVI, in Part Two of the CN entitled ‘Schedule of Customs Duties’, which includes Chapter 85, is headed ‘Machinery and mechanical appliances; electrical equipment; parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles’. |
| 8 | Poglavje 85 KN zajema naslednje številke in podštevilke: | „8525 Oddajniki za radiodifuzijo ali televizijo, z vgrajenim sprejemnikom ali aparatom za snemanje ali reprodukcijo zvoka ali ne; televizijske kamere, digitalni fotoaparati in video snemalne kamere: | […] | 852580 – televizijske kamere, digitalni fotoaparati in video snemalne kamere | ‐ ‐ televizijske kamere: | […] | 85258019 – – – druge | 85258030 ‐ ‐ digitalni fotoaparati | ‐ ‐ video snemalne kamere: | 85258091 – – – primerne za snemanje zvoka in slike, posnete samo s televizijsko kamero | 85258099 – – – drugi“. | 8 | Chapter 85 of the CN includes the following headings and subheadings: | ‘8525 Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders: | … | 852580 – Television cameras, digital cameras and video camera recorders: | – – Television cameras: | … | 85258019 – – – Other | 85258030 – – Digital cameras | – – Video camera recorders: | 85258091 – – – Only able to record sound and images taken by the television camera | 85258099 – – – Other’. |
| Pojasnjevalne opombe k HS in KN | The Explanatory Notes to the HS and the CN |
| 9 | V pojasnjevalnih opombah k HS za tarifno številko 8525 je določeno: | „B. Televizijske kamere, digitalni fotoaparati in video snemalne kamere: | Ta skupina obsega kamere za zajemanje slik in njihovo pretvorbo v elektronski signal, ki: | 1. | se kot video slika pošlje na zunanji medij, da se jo lahko gleda ali posname (npr. televizijske kamere); ali ki | 2. | se v kameri posname kot posamezna ali gibljiva slika (npr. digitalni fotoaparati in video snemalne kamere). | Številne kamere iz te tarifne številke so tehnično podobne fotoaparatom iz tarifne številke 9006 ali filmskim kameram iz tarifne številke 9007. Kamere iz tarifne številke 8525 in kamere iz poglavja 90 imajo optične leče za fokusiranje slike na nosilcu, ki je občutljiv za svetlobo, in opremo za uravnavanje svetlobe, ki vpada v kamero. Vendar fotoaparati in filmske kamere iz poglavja 90 osvetlijo slike na fotografski film iz poglavja 37, medtem ko kamere iz te tarifne številke spremenijo slike v analogne ali digitalne podatke. | Kamere iz te tarifne številke posnamejo sliko tako, da sliko fokusirajo na komponento, ki je občutljiva za svetlobo, na primer komplementarni kovinsko-oksidni polprevodnik (CMOS) ali CCD senzor (charge coupled device). Komponenta, ki je občutljiva za svetlobo, pošlje signal, ki ustreza slikam, ki se spremeni v analogni ali digitalni slikovni zapis. | Televizijske kamere imajo lahko vgrajeno opremo za daljinsko upravljanje leče in zaslonke ter vodoravnega in navpičnega gibanja kamere (npr. televizijske kamere za uporabo v televizijskih studiih, za poročanje, kamere za industrijske ali znanstvene namene, kamere v zaprtih televizijskih sistemih za video nadzor ali kamere za nadzor prometa). Te kamere nimajo vgrajene opreme za snemanje slik. | K tej skupini spadajo tudi kamere, ki se uporabljajo skupaj s strojem za avtomatsko obdelavo podatkov (npr. spletne kamere). | […] | Digitalni fotoaparati in video snemalne kamere snemajo slike na vgrajeni pomnilnik ali nosilec zapisa (npr. magnetni trak, optične nosilce zapisa, polprevodniške nosilce zapisa ali druge nosilce zapisa iz tarifne številke 8523). Lahko imajo analogno-digitalni pretvornik in izhod, preko katerega se lahko slike pošljejo na stroje za avtomatsko obdelavo podatkov, tiskalnike, televizijske sprejemnike ali druge prikazovalnike. Nekatere kamere imajo vhode, da lahko posnamejo analogne ali digitalne slikovne datoteke zunanjih naprav. | Te kamere so običajno opremljene z optičnim iskalnikom ali s tekoče-kristalnim zaslonom (LCD) ali z obema. Število naprav z zaslonom s tekočimi kristali (LCD), ki se lahko uporabi kot iskalo pri posnetka ali kot zaslon za prikazovanje shranjenih slik. V nekaterih primerih lahko kamere na LCD zaslonu predvajajo slike iz drugih virov.“ | 9 | The Explanatory Notes to the HS for heading 8525 are worded as follows: | ‘B. Television cameras, digital cameras and video camera recorders | This group covers cameras that capture images and convert them into an electronic signal that is: | (1) | transmitted as a video image to a location outside the camera for viewing or remote recording (i.e., television cameras); or | (2) | recorded in the camera as a still image or as a motion picture (i.e., digital cameras and video camera recorders). | Many of the cameras of this heading may physically resemble the photographic cameras of heading 90.06 or the cinematographic cameras of heading 90.07. The cameras in heading 85.25 and the cameras in Chapter 90 typically include optical lenses to focus the image on a light-sensitive medium and adjustments to vary the amount of light entering the camera. However, photographic and cinematographic cameras of Chapter 90 expose images onto photographic film of Chapter 37, while the cameras of this heading convert the images into analogue or digital data. | The cameras of this heading capture an image by focusing the image onto a light-sensitive device, such as a complementary metal oxide semiconductor (CMOS) or charge-coupled device (CCD). The light-sensitive device sends an electrical representation of the images to be further processed into an analogue or digital record of the images. | Television cameras may or may not have an incorporated device for remote control of lens and diaphragm as well as for remote control of the horizontal and vertical movement of the camera (e.g., television cameras for television studios or for reporting, those used for industrial or scientific purposes, in closed circuit television (surveillance) or for supervising traffic). These cameras do not have any inbuilt capability of recording images. | Some of these cameras may also be used with automatic data processing machines (e.g., webcams). | … | In digital cameras and video camera recorders, images are recorded onto an internal storage device or onto media (e.g., magnetic tape, optical media, semiconductor media or other media of heading 85.23). They may include an analogue/digital converter (ADC) and an output terminal which provides the means to send images to units of automatic data processing machines, printers, televisions or other viewing machines. Some digital cameras and video camera recorders include input terminals so that they can internally record analogue or digital image files from such external machines. | Generally, the cameras of this group are equipped with an optical viewfinder or a liquid crystal display (LCD), or both. Many cameras equipped with an LCD can employ the display both as a viewfinder when capturing images and as a screen for displaying images received from other sources or for reproducing images already recorded.’ |
| 10 | Pojasnjevalne opombe KN (UL 2011, C 137, str. 1) se nanašajo na KN v različici, kot izhaja iz Uredbe Komisije (EU) št. 861/2010 z dne 5. oktobra 2010 (UL 2010, L 284, str. 1). Tarifna številka 8525 in tarifne podštevilke 85258019, 85258030, 85258091 in 85258099 KN so zapisane enako v različicah, ki izhajajo iz Uredbe št. 861/2010 in Izvedbene uredbe št. 1001/2013. V pojasnjevalnih opombah KN je glede te tarifne številke in teh tarifnih podštevilk navedeno: | „8525 | Oddajniki za radiodifuzijo ali televizijo, z vgrajenim sprejemnikom ali aparatom za snemanje ali reprodukcijo zvoka ali ne; televizijske kamere, digitalni fotoaparati in video snemalne kamere | […] | 8525 80 11 do 8525 80 99 | Televizijske kamere, digitalni fotoaparati in video snemalne kamere | Glej pojasnjevalne opombe HS k tarifni številki 8525, (B). | Iz teh tarifnih podštevilk so izključeni predvajalniki za slabovidne (glej tudi pojasnjevalno opombo tarifne podštevilke 8543 70 90). | 8525 80 30 | Digitalni fotoaparati | Digitalni fotoaparati iz te tarifne podštevilke vedno omogočajo snemanje in shranjevanje mirujočih slik na notranji spomin ali izmenljivi medij. | Večina fotoaparatov iz te tarifne podštevilke je oblikovana kot tradicionalni fotografski aparati, ki nimajo pregibnega iskala. | Ti fotoaparati imajo lahko tudi možnost snemanja video posnetkov s snemanjem zaporedja slik [video sekvenc]. | Fotoaparati ostanejo razvrščeni pod to tarifno podštevilko, razen če je ob največji spominski zmogljivosti pri snemanju s kvaliteto [z ločljivostjo] 800 × 600 točk [slikovnih pik] (ali več) pri 23 slikah na sekundo (ali več) dolžina enega zaporedja [ene video sekvence] najmanj 30 minut. | V primerjavi z video snemalnimi kamerami iz tarifnih podštevilk 8525 80 91 in 8525 80 99 veliko digitalnih fotoaparatov (ko jih uporabljamo kot video kamere) med snemanjem video posnetkov ne omogoča funkcije optičnega zuma. Ne glede na spominsko zmogljivost nekateri fotoaparati po določenem času samodejno prekinejo snemanje video posnetka. | 8525 80 91 | in | 8525 80 99 | Video snemalne kamere | Video snemalne kamere iz teh tarifnih podštevilk vedno omogočajo snemanje video posnetkov [sekvenc] na notranji spomin ali izmenljivi medij. | […] | Te digitalne video snemalne kamere lahko omogočajo tudi snemanje mirujočih slik. | Digitalne video snemalne kamere [Digitalni fotoaparati] so iz te[h] tarifn[ih] številk izključene[i], če ob največji spominski zmogljivosti pri snemanju s kvaliteto 800 × 600 točk [slikovnih pik] (ali več) pri 23 slik na sekundo (ali več) z njimi ni mogoče snemati dolžine enega zaporedja [ene video sekvence] najmanj 30 minut.“ | 10 | The Explanatory Notes to the CN (OJ 2011 C 137, p. 1) concern the CN in the version resulting from Commission Regulation (EU) No 861/2010 of 5 October 2010 (OJ 2010 L 284, p. 1). CN heading 8525 and subheadings 85258019, 85258030, 85258091 and 85258099 are worded identically in the versions resulting from Regulation No 861/2010 and from Implementing Regulation No 1001/2013. The Explanatory Notes to the CN concerning those headings and subheadings read as follows: | ‘8525 | Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders | … | 8525 80 11 to 8525 80 99 | Television cameras, digital cameras and video camera recorders | See the HS Explanatory Note to heading 8525, (B). | These subheadings do not cover electronic reading devices for the visually handicapped (see the explanatory note to subheading 8543 70 90). | 8525 80 30 | Digital cameras | Digital cameras of this subheading are always capable of still-image recording, whether on an internal storage medium or on interchangeable media. | Most cameras of this subheading have the design of a traditional photographic camera and do not have a foldable viewfinder. | These cameras may also have video-capture capability to record sequences of video. | Cameras remain classified in this subheading unless they are capable, using the maximum storage capacity, of recording, in a quality of 800 × 600 pixels (or higher) at 23 frames per second (or higher) at least 30 minutes in a single sequence of video. | Compared to the video camera recorders of subheadings 8525 80 91 and 8525 80 99, many digital cameras (when functioning as video cameras) do not offer an optical zoom function during video recording. Unaffected by the storage capacity, some cameras automatically terminate the recording of video after a certain period of time. | 8525 80 91 | and | 8525 80 99 | Video camera recorders | Video camera recorders of these subheadings are always capable of recording sequences of video, whether on an internal storage medium or on interchangeable media. | … | These digital video camera recorders may also have still image recording capability. | Digital cameras are excluded from these subheadings if they are not capable, using the maximum storage capacity, of recording, in a quality of 800 × 600 pixels (or higher) at 23 frames per second (or higher) at least 30 minutes in a single sequence of video.’ |
| Izvedbena uredba št. 113/2014 | Implementing Regulation No 113/2014 |
| 11 | Izvedbena uredba št. 113/2014 v KN uvršča blago, opisano v stolpcu 1 razpredelnice, ki je v njeni prilogi. V stolpcu 2 te razpredelnice so navedene ustrezne oznake KN, v skladu z razlogi, ki so navedeni v stolpcu 3 navedene razpredelnice. Kar zadeva tarifno podštevilko 85258019 KN, razpredelnica, ki je navedena v Prilogi k tej uredbi, določa: | Aparat pravokotne oblike (t. i. visokohitrostna kamera), ki vsebuje leče in elektronske tokokroge, dimenzij približno 12 × 12 × 11 cm. | Vsebuje neobstojni notranji pomnilnik velikosti 2 GB, ki lahko začasno shrani slike v zaporedju s trajanjem največ 1,54 sekunde pri hitrosti 1000 slik na sekundo (fps) in pri polni ločljivosti. Zajete slike se zbrišejo, ko se kamera izklopi. | Za uporabo kamere in snemanje slik na stroj za avtomatsko obdelavo podatkov je treba uporabiti ustrezen priključitveni kabel. | Opremljena je s senzorjem s kovinsko-oksidnim polprevodnikom (CMOS) in ima elektronsko avtomatsko globalno zaslonko, znano tudi kot „hitra bliskavica“ ali „stroboskopsko slikanje“. | Kamera je oblikovana tako, da zajame zaporedje slik s hitrostjo zaslonke od 60 do 1000 fps pri polni ločljivosti 1024 × 1024 slikovnih pik ali 109500 fps pri nižji ločljivosti 128 × 16 slikovnih pik. Zajete slike si je mogoče ogledovati vsako posebej ali pa jih zavrteti nazaj kot video, npr. v počasnem posnetku. | Slike se lahko analizirajo v laboratoriju ali podobnem okolju za študijske namene, npr. za pojave ultravisokih hitrosti, kot so preskusi trčenja vozil. | 8525 80 19 | Uvrstitev opredeljujejo določbe splošnih pravil 1 in 6 za razlago kombinirane nomenklature ter besedilo oznak KN 8525, 8525 80 in 8525 80 19. | Začasno shranjevanje v neobstojni polnilnik se ne šteje za snemanje s kamero, saj se ob izklopu kamere slike zbrišejo. Zato je uvrstitev kot digitalni fotoaparati pod tarifno podštevilko 8525 80 30 ali kot video snemalne kamere, primerne za snemanje zvoka in slike, posnete samo s televizijsko kamero, pod tarifno podštevilko 8525 80 91 izključena (glej tudi pojasnjevalne opombe harmoniziranega sistema k tarifni številki 8525, prvi in peti odstavek skupine (B)). | Napravo je zato treba uvrstiti pod oznako KN 8525 80 19 kot druge televizijske kamere (glej tudi pojasnjevalne opombe harmoniziranega sistema k tarifni številki 8525, četrti odstavek skupine B). | 11 | Implementing Regulation No 113/2014 classifies under the CN goods described in column 1 of the table set out in its annex. In column 2 of that table, the corresponding CN codes are indicated, in accordance with the reasons stated in column 3 of that table. As regards CN subheading 85258019, the table set out in the annex to the regulation provides: | A rectangular shaped apparatus (so-called ‘high speed camera’) comprising a lens and electronic circuitry with dimensions of approximately 12 × 12 × 11 cm. | It incorporates a volatile internal memory of 2 GB able to temporarily store images in a sequence with a maximum duration of 1.54 seconds at 1 000 frames per second (fps) at full resolution. The captured images are lost when the camera is switched off. | Connection by a cable to an automatic data-processing (ADP) machine is necessary for operating the camera and recording the images into the ADP machine. | It is equipped with a CMOS sensor with a global electronic snapshot shutter, also known as ‘short duration flash’ or ‘stroboscopic imaging’. | The camera is designed to capture a sequence of images at a shutter rate from 60 up to 1 000 fps at a full resolution of 1 024 × 1 024 pixels or 109 500fps at a lower resolution of 128 × 16 pixels. The captured images may be viewed individually or played back as video, for example, in slow motion. | The images may be subject to analysis in a laboratory or a similar environment for studying, for example, ultra-high speed phenomena such as automotive crash tests. | 8525 80 19 | Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8525, 8525 80 and 8525 80 19. | Temporary storage onto volatile memory is not considered recording in the camera as the images are lost after switching off the camera. Consequently, classification either as digital cameras under subheading 8525 80 30 or as video camera recorders only able to record sound and images taken by the television camera under subheading 8525 80 91 is excluded (see also the Harmonised System Explanatory Notes (HSEN) to heading 8525, the first and fifth paragraphs of group (B)). | The apparatus is therefore to be classified under CN code 8525 80 19 as other television cameras (see also the HSEN to heading 8525, the fourth paragraph of group (B)). |
| Spor o glavni stvari in vprašanje za predhodno odločanje | The dispute in the main proceedings and the question referred for a preliminary ruling |
| 12 | Družba Vision Research je 12. maja 2009 inšpektorju predložila zahtevek za zavezujočo tarifno informacijo (v nadaljevanju: ZTI) za kamero „Phantom V7.3“. V zahtevku je navedla, da je to kamero treba uvrstiti pod tarifno podštevilko 85258030 KN kot digitalni fotoaparat. | 12 | On 12 May 2009, Vision Research submitted an application to the Inspector for a binding tariff information (‘BTI’) for the ‘Phantom V7.3’ camera. It stated in its application that the camera should be classified under CN subheading 85258030 as a digital camera. |
| 13 | Inšpektor je z ZTI, izdano 7. novembra 2014, kamero vseeno uvrstil pod tarifno podštevilko 85258019 KN kot „drugo televizijsko kamero“. V zvezi s tem se je inšpektor oprl na splošni pravili 1 in 6 za razlago KN, na Izvedbeno uredbo št. 113/2014, za katero je menil, da se za to kamero uporabi po analogiji, ter na besedila tarifnih številk 8525, 852580 in 85258019 KN. Menil je, da dejstvo, da ima navedena kamera opcijo priključitve na zunanji pomnilnik, ni vplivalo na izbrano uvrstitev, saj je bil zahtevek za ZTI vložen za kamero brez tega opcijskega pomnilnika. | 13 | By the BTI issued on 7 November 2014, the Inspector nevertheless classified the camera in question under CN subheading 85258019 as an ‘other television camera’. In that regard, the Inspector based his decision on general rules 1 and 6 for the interpretation of the CN, on Implementing Regulation No 113/2014, which he regarded as applicable by analogy to the camera, and on the wording of CN headings 8525, 852580 and 85258019. He took the view that the fact that there was an option of connecting the camera to an external memory was irrelevant to the classification given, because the BTI had been requested for a camera without that optional memory. |
| 14 | Družba Vision Research je zoper to ZTI vložila pritožbo pri inšpektorju, ki jo je ta zavrnil kot neutemeljeno. Tožeča stranka je torej pri predložitvenem sodišču zoper odločbo inšpektorja vložila tožbo, s katero je predlagala, naj se zadevna kamera uvrsti pod tarifno podštevilko 85258030 KN. | 14 | Vision Search lodged a complaint against the BTI with the Inspector, who rejected it as unfounded. The applicant then brought an action before the referring court against the Inspector’s decision, seeking a classification of the camera in question under CN subheading 85258030. |
| 15 | Po mnenju predložitvenega sodišča je zadevna kamera „visokohitrostna kamera“. Med uporabo se priključi na stroj za avtomatsko obdelavo podatkov, s katerim se kamera upravlja. Ta kamera na sekundo posname veliko digitalnih slik. Potem ko so te slike posnete, se shranijo v tako imenovanem „neobstojnem pomnilniku“ navedene kamere. To pomeni, da se shranjene slike iz tega notranjega pomnilnika zbrišejo, ko se posnamejo nove slike ali ko se kamera izklopi. Velikost neobstojnega pomnilnika je najmanj 1496 MB, lahko pa je tudi 8, 16 ali 32 GB. Zadevna kamera ni opremljena z napravo, kot je LCD zaslon, ki omogoča gledanje fotografij, shranjenih v pomnilniku podatkov. Če se kamera uvozi, ima izhod, na katerega se lahko s kablom priključi obstojni zunanji pomnilnik (non‑volatile flash memory), v katerem se lahko slike shranijo za dalj časa. Navedena kamera se lahko s kablom priključi tudi na stroj za avtomatsko obdelavo podatkov, da se lahko v njem shranijo slike. V kamero ni mogoče vstaviti pomnilniške kartice ali pomnilniškega modula (obstojnih). | 15 | According to the referring court, the camera in question is a ‘high speed camera’. When in use, it is connected to and controlled by an automatic data processing machine. The camera captures a large number of digital photographs per second. These photographs are recorded in the ‘volatile memory’ of the camera after they are captured. This means that, when new photographs are captured or the camera is switched off, the recorded photographs are deleted from that internal memory. The volatile memory has a capacity of at least 1496 MB, which can also rise to 8, 16 or 32 GB. The camera in question does not have an option, such as an LCD screen, to view the photographs recorded in the memory. When it is imported, the camera has an output terminal to which a non-volatile flash memory, on which the photographs can be stored for a longer period of time, may be connected by means of a cable. The camera can also be connected via a cable to an automatic data processing machine on which the photographs can be recorded. The camera does not have an option to install a (non-volatile) memory card or module. |
| 16 | Predložitveno sodišče na prvem mestu meni, da Izvedbena uredba št. 113/2014 v Prilogi, pod tarifno podštevilko 85258019 KN, označuje blago, ki je primerljivo z zadevno kamero, in da se torej po analogiji uporablja za to kamero. Opozarja, da v razlogih za to uvrstitev v navedeni uredbi Komisija meni, da se začasno shranjevanje v neobstojni pomnilnik ne šteje za snemanje s kamero, saj se slike ob izklopu kamere zbrišejo. V skladu s to uredbo bi bilo treba zadevno kamero kot drugo televizijsko kamero uvrstiti v tarifno podštevilko 85258019 KN. | 16 | The referring court considers, first, that the annex to Implementing Regulation No 113/2014 describes under CN subheading 85258019 a product comparable to the camera in question and that that regulation is therefore applicable by analogy to that camera. It notes that, in the reasons for the classification set out in that regulation, the Commission does not consider temporary storage in volatile memory to constitute recording in the camera, as the images are lost when the camera is switched off. Pursuant to that regulation, the camera in question should, it finds, be classified under CN subheading 85258019 as an other television camera. |
| 17 | Na drugem mestu predložitveno sodišče tudi meni, da bi na podlagi pojasnjevalnih opomb k HS in pojasnjevalnih opomb h KN v zvezi s tarifno podštevilko 85258030 KN zadevna kamera, ki ima zlasti lastnost shranjevanja podob v svoj pomnilnik, čeprav začasno, morala biti opredeljena kot digitalni fotoaparat, in ne kot televizijska kamera. Po mnenju tega sodišča je iz teh pojasnjevalnih opomb razvidno, da se televizijske kamere od digitalnih fotoaparatov razlikujejo po dejstvu, da televizijske kamere za razliko od digitalnih fotoaparatov ne omogočajo shranjevanja slik. Predložitveno sodišče tudi ugotavlja, da v navedenih opombah ni navedena nobena zahteva v zvezi s trajanjem hrambe posnetkov v kameri. | 17 | Secondly, the referring court also considers that, pursuant to the Explanatory Notes to the HS and to the CN relating to CN subheading 85258030, the camera in question, the characteristics of which include the storage of images, even in temporary storage, in its volatile memory, should be classified as a digital camera, not a television camera. According to that court, the Explanatory Notes make clear that television cameras differ from digital cameras by reason of the fact that the former cannot store images, whereas the latter can. The referring court also observes that those notes do not set out any requirements as to the length of time for which images must be recorded in the camera. |
| 18 | Nazadnje, predložitveno sodišče meni, da sta oba pristopa, ki jih je navedlo, nezdružljiva. Zato se sprašuje, ali Komisija s tem, da v obrazložitvi Priloge k Izvedbeni uredbi št. 113/2014 ni štela začasnega shranjevanja v neobstojni pomnilnik za snemanje s kamero, ni omejila področja uporabe tarifne podštevilke 85258030 KN. Če je tako, je Komisija v skladu s členom 9(1)(a) Uredbe št. 2658/87 tudi prekoračila svojo pristojnost, ki je v tem, da pojasni vsebino tarifnih številk, ne pa tudi, da jo spremeni. | 18 | Lastly, the referring court considers that the two approaches which it has set out are irreconcilable. It is therefore uncertain whether the Commission restricted the scope of CN subheading 85258030 when it failed to regard, in the statement of reasons in the annex to Implementing Regulation No 113/2014, temporary storage in volatile memory as constituting recording in the camera. If so, it finds, the Commission thus exceeded the authority conferred on it by Article 9(1)(a) of Regulation No 2658/87 to clarify — but not to alter — the content of a tariff heading. |
| 19 | V teh okoliščinah je rechtbank Noord-Holland (sodišče v Severni Holandiji, Nizozemska) prekinilo odločanje in Sodišču v predhodno odločanje predložilo to vprašanje: | „Ali je Izvedbena uredba Komisije (EU) št. 113/2014 z dne 4. februarja 2014 o uvrstitvi določenega blaga v kombinirano nomenklaturo veljavna, če je [rechtbank Noord-Holland (sodišče v Severni Holandiji, Nizozemska)] predhodno pravilno ocenilo, da je treba tarifno podštevilko 85258030 [KN] razlagati tako, da se lahko [zadevna kamera], ki ima neobstojni pomnilnik, kar pomeni, da se posnete slike, ko se posnamejo nove slike ali se kamera izklopi, zbrišejo, uvrsti pod to tarifno podštevilko?“ | 19 | In those circumstances, the rechtbank Noord-Holland (District Court, North Holland, Netherlands) decided to stay the proceedings and to refer the following question to the Court of Justice for a preliminary ruling: | ‘Is [Implementing Regulation No 113/2014] valid if the [rechtbank Noord-Holland (District Court, North Holland)] is correct in its provisional view that [CN] subheading 85258030 should be interpreted as meaning that the camera [in question], which has a volatile memory whereby the images captured in the camera are lost when subsequent images are captured or when the camera is switched off, can be classified thereunder?’ |
| Vprašanje za predhodno odločanje | Consideration of the question referred |
| 20 | Predložitveno sodišče v bistvu sprašuje, ali je treba tarifno podštevilko 85258030 KN razlagati tako, da se pod to tarifno podštevilko uvršča kamera, kakršna je ta v postopku v glavni stvari, ki lahko na sekundo naredi veliko število slik in jih ohrani v neobstojnem notranjem pomnilniku, iz katerega se, ko je kamera ugasnjena, izbrišejo, in če je tako, ali je Izvedbena uredba št. 113/2014, če bi se po analogiji uporabljala za takšno kamero, veljavna. | 20 | By its question, the referring court asks, in essence, whether CN subheading 85258030 must be interpreted as covering a camera, such as that in question in the main proceedings, which is capable of capturing a large number of photographic images per second and of storing them in its volatile internal memory — images that are deleted from that memory when the camera is switched off — and, if so, whether Implementing Regulation No 113/2014, in so far as potentially applicable by analogy to that camera, is valid. |
| 21 | Da bi odgovorili na to vprašanje, je treba na prvem mestu razložiti tarifne številke in podštevilke KN, upoštevne za opredelitev uvrstitve upoštevnih kamer v KN. | 21 | In order to answer that question, it is appropriate, in the first place, to interpret the relevant CN headings and subheadings in order to be able to determine the CN classification of the camera in question. |
| 22 | V zvezi s tem je v skladu z ustaljeno sodno prakso Sodišča zaradi zagotavljanja pravne varnosti in lažjega nadzora odločilno merilo za tarifno uvrstitev blaga na splošno treba iskati v njegovih objektivnih značilnostih in lastnostih, kot so opredeljene v besedilu tarifne številke KN in v opombah k oddelku ali poglavju (sodba z dne 26. aprila 2017, Stryker EMEA Supply Chain Services, C‑51/16, EU:C:2017:298, točka 39 in navedena sodna praksa). | 22 | In that regard, the Court has consistently held that, in the interests of legal certainty and ease of verification, the decisive criterion for the tariff classification of goods is in general to be sought in their objective characteristics and properties, as defined in the wording of the relevant CN heading and of the notes to the sections or chapters (judgment of 26 April 2017, Stryker EMEA Supply Chain Services, C‑51/16, EU:C:2017:298, paragraph 39 and the case-law cited). |
| 23 | Sodišče je prav tako presodilo, da pojasnjevalne opombe, ki jih je pripravila Komisija, kar zadeva KN, in tiste, ki jih je sprejela organizacija WCO, kar zadeva HS, pomembno prispevajo k razlagi obsega različnih tarifnih številk, ne da bi bile te opombe zavezujoče. Pojasnjevalne opombe h KN, ki ne nadomeščajo pojasnjevalnih opomb k HS, je treba šteti za njihov dodatek in jih brati v povezavi z njimi (sodba z dne 19. februarja 2009, Kamino International, C‑376/07, EU:C:2009:105, točki 47 in 48 ter navedena sodna praksa). | 23 | The Court has also held that the Explanatory Notes drafted by the Commission, in respect of the CN, and those adopted by the WCO, in respect of the HS, are an important aid for interpreting the scope of the various tariff headings but do not have legally binding force. The Explanatory Notes to the CN do not take the place of those of the HS but should be regarded as complementary to them and consulted jointly with them (judgment of 19 February 2009, KaminoInternational, C‑376/07, EU:C:2009:105, paragraphs 47 and 48 and the case-law cited). |
| 24 | V obravnavanem primeru je treba na eni strani preučiti, ali značilnosti kamere iz postopka v glavni stvari, kot so opisane v predložitveni odločbi, ustrezajo značilnostim iz tarifne podštevilke 85258019 KN oziroma značilnostim iz tarifne podštevilke 85258030 KN. | 24 | In the present case, it is appropriate first to examine whether the characteristics of the camera in question in the main proceedings, as described in the order for reference, correspond to the characteristics of CN subheading 85258019 or to those of CN subheading 85258030. |
| 25 | V zvezi s tem je treba spomniti, da poglavje 85 KN vsebuje tarifno številko 8525, ki je naslovljena „Oddajniki za radiodifuzijo ali televizijo, z vgrajenim sprejemnikom ali aparatom za snemanje ali reprodukcijo zvoka ali ne; televizijske kamere, digitalni fotoaparati in video snemalne kamere“. Tarifna podštevilka 852580 KN ima naslov „Televizijske kamere, digitalni fotoaparati in video snemalne kamere“. Besedilo tarifne podštevilke 85258019 KN vsebuje le izraz „druge“, medtem ko besedilo tarifne podštevilke 85258030 KN vsebuje le besedno zvezo „digitalni fotoaparati“. | 25 | In that regard, it should be borne in mind that Chapter 85 of the CN includes heading 8525, entitled ‘Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders’. CN subheading 852580 is entitled ‘Television cameras, digital cameras and video camera recorders’. The wording of CN subheading 85258019 consists of the single word ‘Other’, while the wording of CN subheading 85258030 consists solely of the phrase ‘Digital cameras’. |
| 26 | Kar zadeva značilnosti kamere iz postopka v glavni stvari, iz dejanskih ugotovitev predložitvenega sodišča, kot so navedene v točki 15 te sodbe, izhaja, da ta kamera posname veliko digitalnih fotografij na sekundo. Te slike se shranijo v neobstojnem pomnilniku navedene kamere in so tam shranjene, dokler kamera ostane prižgana oziroma dokler niso narejene nove fotografije. | 26 | As regards the characteristics of the camera in question in the main proceedings, according to the findings of fact made by the referring court, as recalled in paragraph 15 of this judgment, that camera captures a large number of digital photographs per second. Those photographs are recorded in the volatile memory of that camera and are stored there as long as the camera remains switched on or no new photographs are captured. |
| 27 | Zato je treba ugotoviti, da ima zadevna kamera zaradi svoje zmogljivosti, da posname mirujoče slike, običajne značilnosti digitalnih fotoaparatov. Zato objektivne značilnosti in lastnosti te kamere ustrezajo tistim, ki so opredeljene v besedilu tarifne podštevilke 85258030 KN. | 27 | The Court therefore finds that, due to its capability of still-image recording, the camera in question has the usual characteristic of digital cameras. As a result, the objective characteristics and properties of that camera correspond to those defined by the wording of CN subheading 85258030. |
| 28 | Na drugi strani je treba ugotoviti, da je iz pojasnjevalnih opomb h KN, ki se nanašajo na to tarifno podštevilko, razvidno, da digitalni fotoaparati vedno omogočajo shranjevanje mirujočih slik bodisi na notranji pomnilnik bodisi na izmenljivi medij, medtem ko je v pojasnjevalnih opombah k HS navedeno, da te naprave shranjujejo slike na notranjo napravo za shranjevanje ali na zunanje medije. | 28 | Moreover, it must be noted that the Explanatory Notes to the CN concerning that subheading state that digital cameras are always capable of still-image recording, whether on an internal storage medium or on interchangeable media, whereas the Explanatory Notes to the HS state that images are recorded by those devices onto an internal storage device or onto media. |
| 29 | Kar zadeva televizijske kamere, pojasnjevalne opombe h KN napotujejo na pojasnjevalne opombe k HS, št. 8525, naslovljene B, v katerih je navedeno, da kamere iz te skupine lahko posnamejo slike in jih pretvorijo v elektronski signal, ki se bodisi kot video slika pošlje na zunanji medij, da se te slike lahko gleda ali posname (televizijske kamere), bodisi se v kameri shrani kot posamezne oziroma gibljive slike (npr. digitalni fotoaparati in video snemalne kamere). Prav tako je v pojasnjevalnih opombah k HS navedeno, da televizijske kamere ne vsebujejo naprave, ki omogoča shranjevanje slik. | 29 | As regards television cameras, the Explanatory Notes to the CN refer to those to the HS No 8525, (B), which explain that the cameras of the group can capture images and convert them into an electronic signal that is either transmitted as a video image to a location outside the camera for viewing or remote recording (television cameras), or recorded in the camera as a still image or as a motion picture (for example, digital cameras and video camera recorders). The Explanatory Notes to the HS also specify that television cameras do not have any inbuilt capability of recording images. |
| 30 | Iz tega izhaja, da je odločilni element, ki razlikuje digitalne fotoaparate iz tarifne podštevilke 85258030 KN od televizijskih kamer, uvrščenih v tarifno podštevilko 85258019 KN, zmogljivost, ki jo imajo prvi, da shranjujejo mirujoče slike v notranji spomin ali notranjo napravo za shranjevanje. | 30 | It follows that the decisive feature that distinguishes digital cameras under CN subheading 85258030 from television cameras under CN subheading 85258019 is the former’s capability of recording still images onto an internal memory or a storage device. |
| 31 | V obravnavani zadevi je treba navesti, da ima zadevna kamera zmogljivost shranjevati slike na neobstojni notranji pomnilnik. | 31 | In the present case, it must be noted that the camera in question is capable of recording images onto a volatile internal memory. |
| 32 | Ugotoviti pa je treba, da niti pojasnjevalne opombe h KN niti pojasnjevalne opombe k HS ne vsebujejo podrobnosti v zvezi z obliko, naravo ali drugimi značilnosti notranjega pomnilnika ali naprave za shranjevanje, na katere se nanašajo. | 32 | However, it must be stated that neither the Explanatory Notes to the CN nor those to the HS specify the type, nature or other characteristics of the internal memory or of the storage device to which they refer. |
| 33 | Glede na to, da ni pojasnil, zlasti v zvezi s trajnostjo takšnega notranjega pomnilnika ali takšne naprave za shranjevanje, je torej treba shranjevanje slik, posnetih z zadevno kamero na neobstojni notranji pomnilnik, obravnavati kot zapis v smislu teh pojasnjevalnih opomb, pri čemer dejstvo, da se shranjene slike izbrišejo, ko se kamera izklopi ali ko se posnamejo nove slike, ni upoštevno. | 33 | In the light of the fact that the length of time for which, inter alia, images can be stored in that internal memory or in that storage device is not specifically stated, the recording of images by the camera in question onto a volatile internal memory must therefore be regarded as a recording within the meaning of those Explanatory Notes, with no relevance attaching to the fact that the recorded images are deleted when the device is switched off or new images are captured. |
| 34 | Iz tega sledi, da se video kamere, kot je kamera v postopku v glavni stvari, ki imajo zmogljivost snemanja slik na notranji pomnilnik, ne morejo uvrstiti pod tarifno podštevilko 85258019 KN kot „druge televizijske kamere“, ker zadnjenavedene ne vsebujejo naprave, ki omogoča shranjevanje slik. | 34 | It follows that cameras, such as the camera in question in the main proceedings, which are capable of recording images onto a volatile internal memory, cannot be classified under CN subheading 85258019 as ‘other television cameras’, as those latter cameras do not have any inbuilt capability of recording images. |
| 35 | Komisija trdi, da je kamero iz postopka v glavni stvari treba uvrstiti kot televizijsko kamero, ker se slike, posnete z njo, lahko gledajo kot video posnetek. | 35 | The Commission submits that the camera in question in the main proceedings must be classified as a television camera, on the ground that the images captured by that camera can be viewed as video. |
| 36 | V zvezi s tem je treba navesti, da je glede na zgornjo analizo takšna uvrstitev izključena. Ker pa elementi, ki so bili predstavljeni Sodišču tako v pisnem kot tudi v ustnem postopku, ne preprečujejo, da bi slike, shranjene z zadevno kamero, lahko dejansko gledali kot video posnetek, je treba preučiti, ali je navedeno kamero treba uvrstiti kot video snemalno kamero pod tarifni podštevilki 85258091 ali 85258099 KN. Namreč, kljub temu, da teh tarifnih podštevilk predložitveno sodišče ne navaja, mora Sodišče iz vsega, kar je predložilo nacionalno sodišče, zlasti iz obrazložitve predložitvene odločbe, zbrati elemente prava Unije, ki jih je treba razložiti ob upoštevanju predmeta spora (sodba z dne 19. oktobra 2017, Otero Ramos, C‑531/15, EU:C:2017:789, točka 40 in navedena sodna praksa). | 36 | In that regard, it must be noted that, in the light of the foregoing analysis, such a classification is excluded. Nonetheless, as the evidence brought to the attention of the Court, during both the written and the oral parts of the procedure, cannot allow it to be ruled out that the images recorded by the camera in question may in fact be viewed as video, it is appropriate to examine whether that camera must be classified under CN subheading 85258091 or 85258099 as a video camera recorder. Although those subheadings are not mentioned by the referring court, it is for the Court of Justice to extract from all the information provided by the national court, in particular from the grounds of the decision to make the reference, the points of EU law which require interpretation in view of the subject matter of the dispute (judgment of 19 October 2017, Otero Ramos, C‑531/15, EU:C:2017:789, paragraph 40 and the case-law cited). |
| 37 | V zvezi s tem imajo glede na pojasnjevalne opombe h KN v zvezi s tarifnima podštevilkama 85258091 in 85258099 KN videokamere notranji pomnilnik in poleg video sekvenc omogočajo tudi shranjevanje mirujočih slik. | 37 | In that connection, according to the CN Explanatory Notes concerning subheadings 85258091 and 85258099, video camera recorders have an internal memory and are capable of recording still images in addition to video footage. |
| 38 | Vendar so glede na te opombe digitalni fotoaparati izključeni iz teh tarifnih podštevilk, če niso sposobni zabeležiti najmanj 30 minut posamezne video sekvence. Vendar iz informacij, navedenih v predložitveni odločbi, izhaja, da kamera iz postopka v glavni stvari nima takšne zmogljivosti. Na podlagi teh informacij lahko namreč sporna kamera shrani serijske posnetke v notranjem pomnilniku s trajanjem največ 6,12 sekunde in s hitrostjo približno 6688 slik na sekundo, kar je precej manj od navedenega praga 30 minut video sekvence. Zato je ni mogoče uvrstiti pod tarifni podštevilki 85258091 in 85258099 KN. | 38 | However, according to those notes, digital cameras are excluded from those subheadings if they are not capable of recording at least 30 minutes in a single sequence of video. It is apparent from the information provided in the order for reference that the camera in question in the main proceedings does not have such a capability. According to those specifications, the camera at issue can record sequences of images in its internal memory of a maximum duration of 6.12 seconds at a shutter rate of approximately 6688 frames per second, which is well below that threshold of 30 minutes of video footage. The camera at issue cannot therefore be classified under CN subheading 85258091 or 85258099. |
| 39 | Iz tega izhaja, da je treba to kamero uvrstiti pod tarifno podštevilko 85258030 KN. | 39 | It follows that that camera must be classified under CN subheading 85258030. |
| 40 | Na drugem mestu je treba glede preizkusa veljavnosti Izvedbene uredbe št. 113/2014 na eni strani navesti, da ima v skladu z ustaljeno sodno prakso uredba o uvrstitvi splošen obseg, saj se ne uporablja za določen gospodarski subjekt, ampak za celoto izdelkov, ki so enaki izdelku, ki ga je pregledal Odbor za carinski zakonik. Da bi se v okviru razlage uredbe o uvrstitvi ugotovilo področje njene uporabe, je treba med drugim upoštevati njeno obrazložitev (sodba z dne 22. marca 2017, GROFA in drugi, C‑435/15 in C‑666/15, EU:C:2017:232, točka 35 in navedena sodna praksa). | 40 | As regards, in the second place, the examination of the validity of Implementing Regulation No 113/2014, it should be noted, first, that it is settled case-law that a classification regulation is of general application in so far as it does not apply to an individual trader but, in general, to goods which are the same as that examined by the Customs Code Committee. In the interpretation of a classification regulation, in order to determine its scope, account must be taken of, inter alia, its statement of reasons (see judgment of 22 March 2017, GROFA and Others, C‑435/15 and C‑666/15, EU:C:2017:232, paragraph 35 and the case-law cited). |
| 41 | V obravnavanem primeru je predmet Izvedbene uredbe št. 113/2014 uvrstitev blaga pod tarifno podštevilko 85258019 KN, pri čemer ima to blago vse značilnosti, navedene v stolpcu 1 razpredelnice iz Priloge k tej uredbi. Tako opisano blago mora imeti notranji pomnilnik 2 GB, ki omogoča začasno skladiščenje niza gibljivih slik s trajanjem največ 1,54 sekunde pri hitrosti 1000 slik na sekundo in mora imeti zmogljivost, da posname zaporedje slik s hitrostjo med 60 in 1000 posameznih slik na sekundo pri polni ločljivosti (1024 x 1024 slikovnih pik) ali 109.500 posameznih slik na sekundo pri nižji ločljivosti (128 x 16 slikovnih pik) in dimenzije 12 x 12 x 11 cm. | 41 | In the present case, the subject matter of Implementing Regulation No 113/2014 is the classification under CN subheading 85258019 of goods that have a set of characteristics set out in column 1 of the table in the annex to that regulation. The goods thus described must incorporate a volatile internal memory of 2 GB making it possible temporarily to store images in a sequence with a maximum duration of 1.54 seconds at 1000 frames per second (fps) and must be capable of capturing images in a sequence with a shutter rate from 60 up to 1000 fps at full resolution (1024 × 1024 pixels) or 109500 fps at a lower resolution of 128 × 16 pixels, with dimensions of 12 × 12 × 11 cm. |
| 42 | V postopku v glavni stvari pa iz zahtevka za ZTI, ki ga je vložila Vision Research, izhaja, da ima zadevna kamera pomnilnik najmanj 1496 MB in lahko posname serijo fotografij vse do 6688 slik na sekundo z ločljivostjo največ 800 x 600 slikovnih pik z največjo globino 14 bitov. | 42 | By contrast, in the case in the main proceedings, the BTI application submitted by Vision Research states that the camera in question has a memory of at least 1496 MB and can capture a sequence of photographs up to 6688 fps at a maximum resolution of 800 x 600 pixels and with a maximum depth of 14 bits. |
| 43 | Iz primerjave značilnosti kamer, ki so opisane z Izvedbeno uredbo št. 113/2014, in značilnosti kamere iz postopka v glavni stvari izhaja, da te kamere niso enake in da se zato navedena uredba ne uporablja neposredno za sporno kamero. | 43 | It follows from the comparison of the characteristics of the devices described by Implementing Regulation No 113/2014 and those of the camera in question in the main proceedings that those devices are not identical and, therefore, that that regulation is not directly applicable to the camera at issue. |
| 44 | Vendar je treba na drugi strani navesti, da je v skladu z ustaljeno sodno prakso, če uredbe o uvrstitvi ni mogoče neposredno uporabiti za proizvode, ki niso enaki, so pa podobni proizvodu, ki je predmet navedene uredbe, to uredbo mogoče za takšne proizvode uporabiti po analogiji. V zvezi s tem je dovolj, da so proizvodi, ki se uvrščajo, in proizvodi, na katere se ta uredba nanaša, zadostno medsebojno podobni (glej v tem smislu sodbo z dne 22. marca 2017, GROFA in drugi, C‑435/15 in C‑666/15, EU:C:2017:232, točki 37 in 38 ter navedena sodna praksa). | 44 | However, it should be noted, secondly, that the Court has consistently held that if a classification regulation is not directly applicable to goods which are not identical, but only similar, to the goods covered by that regulation, the latter is applicable by analogy to such goods. In that regard, it is sufficient if the goods to be classified and those covered by the classification regulation are sufficiently similar (see, to that effect, judgment of 22 March 2017, GROFA and Others, C‑435/15 and C‑666/15, EU:C:2017:232, paragraphs 37 and 38 and the case-law cited). |
| 45 | Iz sodne prakse Sodišča izhaja, da uporaba uredbe o uvrstitvi, kot je Izvedbena uredba št. 113/2014, po analogiji za izdelke, podobne tistim, ki jih določa ta uredba, daje prednost skladni razlagi KN in enakemu obravnavanju gospodarskih subjektov (glej v tem smislu sodbo z dne 13. julija 2006, Anagram International, C‑14/05, EU:C:2006:465, točka 32). | 45 | It is apparent from the case-law of the Court that the application by analogy of a classification regulation, such as Implementing Regulation No 113/2014, to goods similar to those covered by that regulation facilitates a coherent interpretation of the CN and the equal treatment of traders (see, to that effect, judgment of 13 July 2006, Anagram International, C‑14/05, EU:C:2006:465, paragraph 32). |
| 46 | Aparati, ki so opisani v Izvedbeni uredbi št. 113/2014, pa imajo podobne značilnosti in objektivne lastnosti kot kamera iz postopka v glavni stvari. Ti aparati – enako kot zadevna kamera – lahko posnamejo veliko digitalnih slik na sekundo, so opremljeni s senzorjem s kovinsko-oksidnim polprevodnikom (CMOS), imajo neobstojni notranji pomnilnik, iz katerega se slike izbrišejo takoj, ko se aparat ugasne, in se lahko uporabijo za študijo pojavov zelo velikih hitrosti. | 46 | The devices described in Implementing Regulation No 113/2014 have similar objective characteristics and properties to the camera in question in the main proceedings. Those devices, like the camera in question, are capable of capturing a large number of digital photographs per second, are equipped with a CMOS sensor, have a volatile internal memory from which the images are lost as soon as the device is switched off, and can be used for the study of ultra-high speed phenomena. |
| 47 | Iz tega sledi, da se Izvedbena uredba št. 113/2014 po analogiji uporablja za kamero iz postopka v glavni stvari in da je zato treba preizkusiti veljavnost te uredbe. | 47 | It follows that Implementing Regulation No 113/2014 is applicable by analogy to the camera in question in the main proceedings and, as a result, the validity of that regulation must be examined. |
| 48 | V zvezi s tem je treba navesti, da je dal Svet Evropske unije, kar zadeva uporabo KN, Komisiji, ki pri tem sodeluje s carinskimi strokovnjaki držav članic, široko pooblastilo za odločanje po prostem preudarku, da natančneje določi vsebino tarifnih številk, ki pridejo v poštev za uvrstitev določenega blaga. Vendar pa pooblastilo Komisije za sprejemanje ukrepov iz člena 9(1)(a) Uredbe št. 2658/87, kot je uvrščanje blaga, te ne pooblašča za spreminjanje vsebine tarifnih številk, ki so določene na podlagi HS, vzpostavljenega s Konvencijo o HS, glede katerega se je Unija na podlagi člena 3 te konvencije zavezala, da ne bo spreminjala njegovega obsega (sodba z dne 12. februarja 2015, Raytek in Fluke Europe, C‑134/13, EU:C:2015:82, točka 29). | 48 | In that regard, it should be noted that, with respect to the application of the CN, the Council of the European Union has conferred upon the Commission, acting in cooperation with the customs experts of the Member States, broad discretion to define the subject matter of tariff headings falling to be considered for the classification of particular goods. However, the Commission’s power to adopt the measures mentioned in Article 9(1)(a) of Regulation No 2658/87 does not authorise it to alter the subject matter of the tariff headings which have been defined on the basis of the HS established by the HS Convention whose scope the European Union has undertaken, under Article 3 thereof, not to modify (judgment of 12 February 2015, Raytek and Fluke Europe, C‑134/13, EU:C:2015:82, paragraph 29). |
| 49 | V obravnavanem primeru Izvedbena uredba št. 113/2014 „visokohitrostne kamere“ uvršča pod tarifno podštevilko 85258019 KN. Razlogi, ki utemeljujejo navedeno razvrstitev, temeljijo na ugotovitvi, da se „začasno shranjevanje v neobstojni polnilnik ne šteje za snemanje s kamero, saj se ob izklopu kamere slike zbrišejo“. Kot pa je razvidno iz točk 30 in 33 te sodbe, zmogljivost digitalnih fotoaparatov, da shranjujejo mirujoče slike na notranji spomin, pomeni bistveno značilnost blaga pod tarifno podštevilko 85258030 KN, ne glede na vprašanje, ali je ta zmogljivost shranjevanja začasna ali stalna. | 49 | In the present case, Implementing Regulation No 113/2014 classifies ‘high speed cameras’ under CN subheading 85258019. The grounds for that classification are based on the finding that ‘temporary storage onto volatile memory is not considered recording in the camera as the images are lost after switching off the camera’. As stated in paragraphs 30 and 33 of the present judgment, the capability of digital cameras of recording still images onto an internal memory is an essential characteristic of the goods covered by CN tariff subheading 85258030, irrespective of whether that recording capability is temporary or permanent. |
| 50 | Ker Izvedbena uredba št. 113/2014 v nasprotju s tem, kar je razvidno iz tarifne podštevilke 85258030 KN, iz te tarifne podštevilke izključuje naprave, ki začasno shranjujejo slike na delovni pomnilnik, in zato „visokohitrostne kamere“ uvršča v tarifno podštevilko 85258019 KN, ta izvedbena uredba ni v skladu z obsegom tarifne podštevilke 85258030 KN. | 50 | Given that Implementing Regulation No 113/2014 excludes, contrary to what is stated in CN subheading 85258030, devices which temporarily record images in volatile memory from that subheading and therefore classifies ‘high speed cameras’ under CN subheading 85258019, that implementing regulation is incompatible with the scope of CN subheading 85258030. |
| 51 | Iz navedenega izhaja, da je Komisija s tem, da je sprejela Izvedbeno uredbo št. 113/2014, spremenila obseg tarifne podštevilke 85258030 KN tako, da ga je omejila. Zato je Komisija prekoračila pristojnosti, ki jih ima na podlagi člena 9(1)(a) Uredbe št. 2658/87. | 51 | It follows from the foregoing that, by adopting Implementing Regulation No 113/2014, the Commission altered the scope of CN subheading 85258030 by restricting it. The Commission consequently exceeded the authority conferred on it by Article 9(1)(a) of Regulation No 2658/87. |
| 52 | Zato je treba ugotoviti, da ker se Izvedbena uredba št. 113/2014 po analogiji uporablja za proizvode, ki imajo značilnosti kamere iz postopka v glavni stvari, ta uredba ni veljavna. | 52 | The Court therefore finds that, in so far as Implementing Regulation No 113/2014 is applicable by analogy to goods that have the characteristics of the camera in question in the main proceedings, that regulation is invalid. |
| 53 | Ob upoštevanju vseh zgornjih preudarkov je treba na postavljeno vprašanje odgovoriti, da je treba tarifno podštevilko 85258030 KN razlagati tako, da se pod njo uvršča kamera, kakršna je ta v postopku v glavni stvari, ki ima zmogljivost posneti veliko število slik na sekundo in jih ohraniti v svojem notranjem pomnilniku, iz katerega se, ko je kamera ugasnjena, izbrišejo, in da Izvedbena uredba št. 113/2014 v obsegu, v katerem se po analogiji uporablja za proizvode, ki imajo značilnosti navedene kamere, ni veljavna. | 53 | Having regard to all of the foregoing considerations, the answer to the question referred is that CN subheading 85258030 must be interpreted as covering a camera, such as the camera at issue in the main proceedings, that is capable of capturing a large number of photographic images per second and of storing them in its volatile internal memory — images that are deleted from that memory when the camera is switched off — and that Implementing Regulation No 113/2014, in so far as it is applicable by analogy to goods that have the characteristics of that camera, is invalid. |
| Stroški | Costs |
| 54 | Ker je ta postopek za stranki v postopku v glavni stvari ena od stopenj v postopku pred predložitvenim sodiščem, to odloči o stroških. Stroški za predložitev stališč Sodišču, ki niso stroški omenjenih strank, se ne povrnejo. | 54 | Since these proceedings are, for the parties to the main proceedings, a step in the action pending before the national court, the decision on costs is a matter for that court. Costs incurred in submitting observations to the Court, other than the costs of those parties, are not recoverable. |
| | Iz teh razlogov je Sodišče (deveti senat) razsodilo: | | On those grounds, the Court (Ninth Chamber) hereby rules: |
| | Tarifno podštevilko 85258030 kombinirane nomenklature iz Priloge I k Uredbi Sveta (EGS) št. 2658/87 z dne 23. julija 1987 o tarifni in statistični nomenklaturi ter skupni carinski tarifi v različici, ki izhaja iz Izvedbene uredbe Komisije (EU) št. 1001/2013 z dne 4. oktobra 2013, je treba razlagati tako, da se pod njo uvršča kamera, kakršna je ta v postopku v glavni stvari, ki ima zmogljivost posneti veliko število slik na sekundo in jih ohraniti v svojem notranjem pomnilniku, iz katerega se, ko je kamera ugasnjena, izbrišejo, in da Izvedbena uredba Komisije (EU) št. 113/2014 z dne 4. februarja 2014 o uvrstitvi določenega blaga v kombinirano nomenklaturo v obsegu, v katerem se po analogiji uporablja za proizvode, ki imajo značilnosti navedene kamere, ni veljavna. | | Subheading 85258030 of 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 resulting from Commission Implementing Regulation (EU) No 1001/2013 of 4 October 2013, must be interpreted as covering a camera, such as the camera at issue in the main proceedings, that is capable of capturing a large number of photographic images per second and of storing them in its volatile internal memory — images that are deleted from that memory when the camera is switched off — and that Commission Implementing Regulation (EU) No 113/2014 of 4 February 2014 concerning the classification of certain goods in the Combined Nomenclature, in so far as it is applicable by analogy to goods that have the characteristics of that camera, is invalid. |
| | Podpisi | | [Signatures] |
| ( *1 ) Jezik postopka: nizozemščina. | ( *1 ) Language of the case: Dutch. |
