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Case C-16/08: Judgment of the Court (Sixth Chamber) of 11 June 2009 (Reference for a preliminary ruling from the Administratīvā apgabaltiesa — Republic of Latvia) — Schenker SIA v Valsts ieņēmumu dienests (Common Customs Tariff — Tariff classification — Combined Nomenclature — Active matrix liquid crystal devices)

ECLI:EU:UNKNOWN:62008CA0016

62008CA0016

January 1, 2008
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Official Journal of the European Union

C 180/13

(Case C-16/08)

(Common Customs Tariff - Tariff classification - Combined Nomenclature - Active matrix liquid crystal devices)

2009/C 180/21

Language of the case: Latvian

Referring court

Parties to the main proceedings

Applicant: Schenker SIA

Defendant: Valsts ieņēmumu dienests

Re:

Reference for a preliminary ruling — Administratīvā apgabaltiesa — Interpretation of 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) — Active matrix liquid crystal device (LCD) — Classification in heading 8528 21 90 or 9013 80 20 of the Combined Nomenclature — Whether an article has or not the essential characteristics of a complete or finished product.

Operative part of the judgment

Subheading 8528 21 90 of the Combined Nomenclature constituting 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, as amended by Commission Regulation (EC) No 1789/2003 of 11 September 2003, must be interpreted as not applying, as at 29 December 2004, to active matrix liquid crystal devices (LCD) principally made up of the following elements:

two glass plates;

a layer of liquid crystal inserted between the two plates;

vertical and horizontal signal drivers;

backlight;

inverter providing high-voltage power for backlight;

and

control block — data transmission interface (control PCB or PWB) to ensure sequential transmission of data to each pixel (dot) of the LCD unit using specific technology — LVDS (low-voltage differential signalling).

Language of the case: Latvian

* * *

(1) OJ C 92, 12.4.2008.

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