Language of document :

Judgment of the Court (Eighth Chamber) of 20 October 2022 (request for a preliminary ruling from the Augstākā tiesa (Senāts) – Latvia) – ‘Mikrotīkls’ SIA v Valsts ieņēmumu dienests

(Case C-542/21) 1

(Reference for a preliminary ruling – Customs union – Common Customs Tariff – Combined Nomenclature – Tariff classification – Heading 8517 – Subheadings 8517 70 11 and 8517 70 19 – Router aerials)

Language of the case: Latvian

Referring court

Augstākā tiesa (Senāts)

Parties to the main proceedings

Appellant: ‘Mikrotīkls’ SIA

Respondent: Valsts ieņēmumu dienests

Operative part of the judgment

Subheading 8517 70 11 of the Combined Nomenclature set out in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the customs and statistical nomenclature and on the Common Customs Tariff, as amended by Council Regulation (EC) No 254/2000 of 31 January 2000, as that annex has been amended by Commission Implementing Regulation (EU) No 927/2012 of 9 October 2012 and by Commission Implementing Regulation (EU) No 1001/2013 of 4 October 2013,

must be interpreted as meaning that it does not cover router aerials configured for communication in local area networks (LAN) and/or in wide area networks (WAN).


1 OJ C 462, 15.11.2021.