Request for a preliminary ruling from the Østre Landsret (Denmark) lodged on 22 September 2017 — 2M-Locatel A/S v Skatteministeriet

(Case C-555/17)

Language of the case: Danish

Referring court

Østre Landsret

Parties to the main proceedings

Applicant: 2M-Locatel A/S

Defendant: Skatteministeriet

Question referred

Is the Combined Nomenclature in the Common Customs Tariff, as set out in Annex 1 to Commission Regulation (EC) No 1549/2006 of 17 October 2006 ¹ amending Annex I to Council Regulation (EEC) No 2658/87 ² on the tariff and statistical nomenclature and on the Common Customs Tariff,

(i)    the subdivision ‘---Video tuners’ of heading 8528,

(ii)    subheading 8528 71 13 and

(iii)    subheading 8528 71 90

to be interpreted as meaning that a product matching the product description in subheading 8528 71 13 and capable of receiving, decoding and processing Live TV television signals transmitted via internet technology, but not capable of receiving, decoding and processing Live TV television signals transmitted via antenna, cable TV or satellite, is to be classified under subheading 8528 71 13, subheading 8528 71 90 or under a third subheading?

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¹ OJ 2006 L 301, p. 1.

² OJ 1987 L 256, p. 1.