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Case C-340/19: Judgment of the Court (Sixth Chamber) of 18 June 2020 (request for a preliminary ruling from the Augstākā tiesa (Senāts) — Latvia) — Valsts ieņēmumu dienests v SIA ‘Hydro Energo’ (Reference for a preliminary ruling — Common Customs Tariff — Combined Nomenclature — Tariff classification — Tariff heading 7407 — Copper bars, rods and profiles — Hot-rolled copper or copper alloy ingots in a rectangular shape)

ECLI:EU:UNKNOWN:62019CA0340

62019CA0340

June 18, 2020
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17.8.2020

Official Journal of the European Union

C 271/18

(Case C-340/19) (<span class="oj-super oj-note-tag">1</span>)

(Reference for a preliminary ruling - Common Customs Tariff - Combined Nomenclature - Tariff classification - Tariff heading 7407 - Copper bars, rods and profiles - Hot-rolled copper or copper alloy ingots in a rectangular shape)

(2020/C 271/24)

Language of the case: Latvian

Referring court

Parties to the main proceedings

Applicant: Valsts ieņēmumu dienests

Defendant: SIA ‘Hydro Energo’

Operative part of the judgment

Heading 7407 of the Combined Nomenclature, as set out in Annex I of 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 (EU) No 1006/2011 of 27 September 2011, must be interpreted as meaning that copper or copper alloy ingots in a rectangular shape, the thickness of which exceeds one-tenth of the width and which are hot-rolled, but which have irregular pores, holes and cracks in their cross-section are capable of falling under that heading.

Language of the case: Latvian.

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