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Case C-559/18: Judgment of the Court (Sixth Chamber) of 5 September 2019 (request for a preliminary ruling from the Finanzgericht Baden-Württemberg — Germany) — TDK-Lambda Germany GmbH v Hauptzollamt Lörrach (Reference for a preliminary ruling – Regulation (EEC) No 2658/87 – Customs Union and Common Customs Tariff – Tariff classification – Combined Nomenclature – Subheading 85044030 – Static converters – Classification criteria – Main intended use)
ECLI:EU:UNKNOWN:62018CA0559
62018CA0559
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11.11.2019
Official Journal of the European Union
C 383/35
(Case C-559/18) (*)
(Reference for a preliminary ruling - Regulation (EEC) No 2658/87 - Customs Union and Common Customs Tariff - Tariff classification - Combined Nomenclature - Subheading 85044030 - Static converters - Classification criteria - Main intended use)
(2019/C 383/38)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: TDK-Lambda Germany GmbH
Defendant: Hauptzollamt Lörrach
Operative part of the judgment
Subheading 85 044 030 of the Combined Nomenclature set out in Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Commission Implementing Regulation (EU) No 927/2012 of 9 October 2012, and Commission Implementing Regulation (EU) No 1001/2013 of 4 October 2013, must be interpreted as meaning that static converters such as those at issue in the main proceedings may fall within that subheading only if the main use for which they are intended is with ‘telecommunication apparatus or automatic data processing machines and the units thereof’, within the meaning of that subheading, which is a matter for verification by the referring court.
(*)
Language of the case: German.
* * *
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