(Case C-542/21 Request for a preliminary ruling from the Augstākā tiesa (Senāts) (Latvia) lodged on 30August 2021– SIA Mikrotīkls v Valsts ieņēmumu dienests

Request for a preliminary ruling from the Augstākā tiesa (Senāts) (Latvia) lodged on 30August 2021– SIA Mikrotīkls v Valsts ieņēmumu dienests

(Case C-542/21)

Language of the case: Latvian

Referring court

Augstākā tiesa (Senāts)

Parties to the main proceedings

Applicant at first instance and appellant: SIA Mikrotīkls

Defendant at first instance and respondent: Valsts ieņēmumu dienests

Question referred

Must the combined nomenclature in AnnexI to Council Regulation (EEC) No2658/87 of 23July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff,¹ as amended by Commission Implementing Regulation (EU) No927/2012² of 9October 2012 and Commission Implementing Regulation No1001/2013³ of 4October 2013, be interpreted as meaning that subheading 8517 70 11 of the combined nomenclature can include router aerials configured for use in local area networks (LAN) and/or wide area networks (WAN)?

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¹ OJ 1987 L256, p.1.¹ Commission Implementing Regulation (EU) No927/2012 of 9October 2012 amending AnnexI to Council Regulation (EEC) No2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 2012 L304, p.1).¹ Commission Implementing Regulation (EU) No 1001/2013 of 4 October 2013 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 2013 L 290, p. 1).