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
Date: 2005-04-02
Institutions: Court of Justice
Subjects: interpretation of the law, motor car, motor vehicle, tariff nomenclature

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)

The Commission of the European Communities claims that the
Court should:

1. declare that, by excluding persons working in fairground
undertakings from the scope of national measures trans-
posing Council Directive 93/104/EC of 23 November 1993
concerning certain aspects of the organisation of working
time, (1) the Kingdom of Belgium has failed to fulfil its obli-
gations under Articles 1(3) and 17 of that directive;

(Language of the case: Dutch)

2. order the Kingdom of Belgium to pay the costs.

Reference has been made to the Court of Justice of the Euro-
te
pean Communities by judgment of
Amsterdam (Amsterdam Regional Court of Appeal)
(Nether-
lands) 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:

the Gerechtshof

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).

Pleas in law and main arguments

The exclusion of persons working in fairground undertakings
from the scope of national
legislation transposing Council
Directive 93/104/EC of 23 November 1993 concerning certain
aspects of the organisation of working time is not provided for
by Article 1(3) of that directive defining its scope. According to
that provision, the Directive applies to all sectors of activity,
with the exception of air, rail, road, sea, inland waterway and
lake transport, sea fishing, other work at sea and the activities
of doctors in training. The category of persons working in fair-
ground undertakings is not referred to in that article and more-
over does not satisfy the conditions of any of the derogations
allowed by Article 17 of the Directive, which furthermore have
not been relied on by the Belgian authorities. By introducing an
exception which the Directive itself did not provide for,
Belgium has
thereby
failing to fulfil its obligations.

incorrectly transposed that directive,

(1) OJ L 307, 13.12.1993, p. 18

Action brought on 25 January 2005 by the Commission of
the Kingdom of
the European Communities against

Action brought on 25 January 2005 by the Commission of
the European Communities against the Grand Duchy of
Luxembourg

Belgium

(Case C-22/05)

(2005/C 82/19)

(Case C-23/05)

(2005/C 82/20)

(Language of the case: French)

(Language of the case: French)

Justice of

An action against the Kingdom of Belgium was brought before
the European Communities on 25
the Court of
January 2005 by the Commission of the European Commu-
nities, represented by G. Rozet and N. Yerrell, acting as Agents,
with an address for service in Luxembourg.

An action against
the Grand Duchy of Luxembourg was
brought before the Court of Justice of the European Commu-
nities on 25 January 2005 by the Commission of the European
Communities, represented by G. Rozet and N. Yerrell, acting as
Agents, with an address for service in Luxembourg.