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Document C2004/273/09
Judgment of the Court (Third Chamber) of 16 September 2004 in Case C-396/02 (reference for a preliminary ruling from the Gerechtshof te Amsterdam): DFDS BV v Inspecteur der Belastingdienst — Douanedistrict Rotterdam (Common Customs Tariff — Combined Nomenclature — Tariff classification — Subheading 8704 10 — ‘Minitrac’ for the transport and dumping of sand, earth and stones with a sophisticated tipping system)
Judgment of the Court (Third Chamber) of 16 September 2004 in Case C-396/02 (reference for a preliminary ruling from the Gerechtshof te Amsterdam): DFDS BV v Inspecteur der Belastingdienst — Douanedistrict Rotterdam (Common Customs Tariff — Combined Nomenclature — Tariff classification — Subheading 8704 10 — ‘Minitrac’ for the transport and dumping of sand, earth and stones with a sophisticated tipping system)
Judgment of the Court (Third Chamber) of 16 September 2004 in Case C-396/02 (reference for a preliminary ruling from the Gerechtshof te Amsterdam): DFDS BV v Inspecteur der Belastingdienst — Douanedistrict Rotterdam (Common Customs Tariff — Combined Nomenclature — Tariff classification — Subheading 8704 10 — ‘Minitrac’ for the transport and dumping of sand, earth and stones with a sophisticated tipping system)
SL C 273, 6.11.2004, p. 5–5
(ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)
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- 06/11/2004; Uvodna izjava
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6.11.2004 |
EN |
Official Journal of the European Union |
C 273/5 |
JUDGMENT OF THE COURT
(Third Chamber)
of 16 September 2004
in Case C-396/02 (reference for a preliminary ruling from the Gerechtshof te Amsterdam): DFDS BV v Inspecteur der Belastingdienst — Douanedistrict Rotterdam (1)
(Common Customs Tariff - Combined Nomenclature - Tariff classification - Subheading 8704 10 - ‘Minitrac’ for the transport and dumping of sand, earth and stones with a sophisticated tipping system)
(2004/C 273/09)
Language of the case: Dutch
In Case C-396/02: reference for a preliminary ruling under Article 234 EC from the Gerechtshof te Amsterdam (Netherlands), made by decision of 6 November 2002, received on 11 November 2002, in the proceedings: DFDS BV v Inspecteur der Belastingdienst — Douanedistrict Rotterdam — the Court (Third Chamber), composed of: A. Rosas, acting for the President of the Third Chamber, R. Schintgen and K. Schiemann (Rapporteur), Judges; C. Stix-Hackl, Advocate General; R. Grass, Registrar, has given a judgment on 16 September 2004, in which it has ruled:
The fact that a flatbed vehicle is equipped with an intricate, versatile and precise tipping function does not exclude its classification as a dumper within the meaning of subheading 8704 10 of the Combined Nomenclature set out in Annex I to Council Regulation (EEC) 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, in the versions resulting from Commission Regulations (EC) Nos 3115/94 of 20 December 1994 and 3009/95 of 22 December 1995.
