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Document C2005/082/18

Case C-15/05: Reference for a preliminary ruling from the Gerechtshof te Amsterdam by judgment of that court of 28 December 2004 in Kawasaki Motors Europe NV v Inspecteur van de Belastingdienst/Douane district Rotterdam

ĠU C 82, 2.4.2005, p. 9–9 (ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)

2.4.2005   

EN

Official Journal of the European Union

C 82/9

Reference for a preliminary ruling from the Gerechtshof te Amsterdam by judgment of that court of 28 December 2004 in Kawasaki Motors Europe NV v Inspecteur van de Belastingdienst/Douane district Rotterdam

(Case C-15/05)

(2005/C 82/18)

Language of the case: Dutch

Reference has been made to the Court of Justice of the European Communities by judgment of the Gerechtshof te Amsterdam (Amsterdam Regional Court of Appeal) (Netherlands) of 28 December 2004, received at the Court Registry on 19 January 2005, for a preliminary ruling in the proceedings between Kawasaki Motors Europe NV and Inspecteur van de Belastingdienst/Douane district Rotterdam on the following questions:

1.

Is Commission Regulation (EC) No 2518/98 (1)of 23 November 1998 concerning the classification of certain goods in the Combined Nomenclature (OJ 1998 L 315) valid in so far as the new, four-wheel all terrain vehicles described at point 5 of the Annex thereto are classified as a vehicle designed for the transport of persons within the meaning of subheading 8703 21 of the CCT?

2.

If the regulation is invalid, can the CCT be interpreted as meaning that the goods at issue can be classified under one of the subheadings of heading 8701 90 of the CCT?

(1)  Commission Regulation (EC) No 2518/98 of 23 November 1998 concerning the classification of certain goods in the Combined Nomenclature (OJ 1998 L 315, p. 3).

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