Opinion of the Advocate General — ECLI:EU:C:2001:33
Date: 2001-01-18
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: France

Summary of the Judgment 
Common Customs Tariff — Tariff headings — Subheading 8517 21 00 of the Combined 
Nomenclature — Classification Regulation No 2184/97 — Scope 
(Commission Regulation No 2184/97, Annex, point 3) 
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SUMMARY — CASE C-119/99 
Point 3 of the Annex to Regulation 
No 2184/97 concerning the classification 
of certain goods in the Combined Nomen­
clature, which classifies under subheading 
8517 21 00 multi-function machines whose 
principal function is in fact that of a 
facsimile machine, does not seek to lay 
down the principle that all machines com­
bining the functions of printer, copier, 
facsimile machine and scanner must be 
classified as facsimile machines. 
(see para. 25) 
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