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Document C2004/300/25
Judgment of the Court (Sixth Chamber) of 7 October 2004 in Case C-379/02 (reference for a preliminary ruling from the Østre Landsret): Skatteministeriet v Imexpo Trading A/S (Common Customs Tariff — Tariff headings — Classification in the Combined Nomenclature — Chairmats)
Judgment of the Court (Sixth Chamber) of 7 October 2004 in Case C-379/02 (reference for a preliminary ruling from the Østre Landsret): Skatteministeriet v Imexpo Trading A/S (Common Customs Tariff — Tariff headings — Classification in the Combined Nomenclature — Chairmats)
Judgment of the Court (Sixth Chamber) of 7 October 2004 in Case C-379/02 (reference for a preliminary ruling from the Østre Landsret): Skatteministeriet v Imexpo Trading A/S (Common Customs Tariff — Tariff headings — Classification in the Combined Nomenclature — Chairmats)
OJ C 300, 4.12.2004, p. 13–13
(ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)
|
4.12.2004 |
EN |
Official Journal of the European Union |
C 300/13 |
JUDGMENT OF THE COURT
(Sixth Chamber)
of 7 October 2004
in Case C-379/02 (reference for a preliminary ruling from the Østre Landsret): Skatteministeriet v Imexpo Trading A/S (1)
(Common Customs Tariff - Tariff headings - Classification in the Combined Nomenclature - Chairmats)
(2004/C 300/25)
Language of the case: Danish
In Case C-379/02: reference for a preliminary ruling under Article 234 EC from the Østre Landsret (Denmark), made by order of 15 October 2002, received at the Court on 21 October 2002, in the proceedings between Skatteministeriet and Imexpo Trading A/S — the Court (Sixth Chamber), composed of: A. Borg Barthet, President of the Chamber, J.-P. Puissochet (Rapporteur), and S. von Bahr, Judges; L.A. Geelhoed, Advocate General; R. Grass, Registrar, has given a judgment on 7 October 2004, in which it has ruled:
The Combined Nomenclature set out in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Commission Regulation (EC) No 1734/96 of 9 September 1996, Commission Regulation (EC) No 2086/97 of 4 November 1997, Commission Regulation (EC) No 2261/98 of 26 October 1998, and Commission Regulation (EC) No 2204/99 of 12 October 1999 must be construed as meaning that in a dispute such as that in the main proceedings, in which the parties disagree as to whether plastic chairmats such as those at issue in the main proceedings come under subheading 3918 10 90 or subheading 9403 70 90 of the Combined Nomenclature, classification under the former subheading is to be preferred.