Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 25 April 2018 — X BV v Staatssecretaris van Financiën

(Case C-288/18)

Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings

Applicant: X BV

Defendant: Staatssecretaris van Financiën

Question referred

Must subheadings 8528 51 00 and 8528 59 40 of the Combined Nomenclature (text from 1 January 2007 to 25 October 2013) be interpreted as meaning that flat panel displays, with a screen of the liquid crystal display (LCD) technology, designed and manufactured for displaying data from an automatic data-processing machine and from other composite video signals from other sources, regardless of the other objective characteristics and properties of the specific monitor, must be classified under subheading 8528 59 40 of the CN if, because of their size, weight and functionality, they are not suitable to be viewed close up? Does it matter in that regard whether the user (the reader) of the screen and the person who processes and/or enters data in the automatic data-processing machine are one and the same?

____________