Opinion of the Advocate General — ECLI:EU:C:1998:323
Date: 1998-06-25
Language of the case: French
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Free movement of goods;Common customs tariff;Customs Union
Procedure: Reference for a preliminary ruling
Origin: Belgium

Summary of the Judgment
Common Customs Tariff— Relieffrom import duties — Fuel on board motorised road vehicles
— Standard tanks— Definition — Tankspermanentlyfixedby one of the manufacturer's dealers
or by a coachbuilder — Not covered
(Council Regulation No 918/83, Art. 112(2)(c), as amended by Regulation No 1315/88)
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SUMMARY — CASE C-247/97
Article 112(2)(c) of Regulation No 918/83
setting up a Community system of reliefs
from customs duty, as amended by Regula­
tion No 1315/88 which also amends Regula­
tion No 2658/87 on the tariff and statistical
nomenclature and on the Common Customs
Tariff, must be interpreted as meaning that
the definition of 'standard tanks' used therein
does not apply to tanks fixed to containers
equipped with a refrigeration system and
intended for long-distance road haulage where
those tanks have been permanently fixed by
one of the manufacturer's dealers or by a
coachbuilder in order to attain certain finan­
cial objectives.
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