Judgment of the Court (Fourth Chamber) of 7 July 2005 in Joined Cases C-304/04 and 305/04: Reference for a preliminary ruling from the Gerechtshof te Amsterdam in Jacob Meijer BV, Eagle International Freight BV v Inspecteur van de Belastingdienst (Common Customs Tariff — Tariff classification of sound cards for computers — Validity of Regulations (EC) Nos 2086/97 and 2261/98)
Date: 2005-09-03
Institutions: Court of Justice
Subjects: Combined Nomenclature, common customs tariff, expansion card, interpretation of the law, tariff nomenclature

3.9.2005

EN

Official Journal of the European Union

C 217/21

Council Directive 76/207/EEC of 9 February 1976 on the imple-
mentation of the principle of equal treatment for men and women as
regards access to employment, vocational training and promotion, and
working conditions must be interpreted as precluding a provision such
as that at issue in the main proceedings, which grants to workers who
have passed the age of 50 years in the case of women and 55 years
in the case of men, as a voluntary redundancy incentive, an advantage
consisting in taxation at a rate reduced by half, of sums paid on
cessation of the employment relationship.

(1) JO C 179 of 10.07.2004.

Tariff are invalid in so far as they classify sound cards for computers
such as
issue in the main proceedings under heading
8543 89 79 of the Combined Nomenclature.

those at

(1) OJ C 228 of 11.9.2004.

JUDGMENT OF THE COURT

(Sixth Chamber)

of 21 July 2005

in Case C-449/04: Commission of the European Commu-
nities v Grand Duchy of Luxembourg (1)

(Failure of a Member State to fulfil obligations — Directive
2001/51/EC — Failure to transpose within the prescribed
period)

(2005/C 217/41)

(Language of the case: French)

In Case C-449/04: Commission of the European Communities
(Agents: C. O'Reilly and A.- M. Rouchaud-Joët) v Grand Duchy
of Luxembourg (Agent: S. Schreiner) — action under Article
226 EC for failure to fulfil obligations, brought on 27 October
2004 — the Court (Sixth Chamber), composed of A. Borg
Barthet, President of the Chamber, J.-P. Puissochet and A. Ó
Caoimh (Rapporteur), Judges; F.G. Jacobs, Advocate General; R.
Grass, Registrar, gave a judgment on 21 July 2005, in which it:

the laws,

1. Declares that, by failing to adopt

regulations and
administrative provisions necessary to comply with Council Direc-
tive 2001/51/EC of 28 June 2001 supplementing the provisions
the Convention implementing the Schengen
of Article 26 of
Agreement of 14 June 1985, the Grand Duchy of Luxembourg
has failed to fulfil its obligations under that directive.

2. Orders the Grand Duchy of Luxembourg to pay the costs.

(1) OJ C 314, 18.12.2004.

JUDGMENT OF THE COURT

(Fourth Chamber)

of 7 July 2005

in Joined Cases C-304/04 and 305/04: Reference for a preli-
minary ruling from the Gerechtshof te Amsterdam in
Jacob Meijer BV, Eagle International Freight BV v Inspec-
teur van de Belastingdienst (1)

(Common Customs Tariff — Tariff classification of sound
cards for computers — Validity of Regulations (EC) Nos
2086/97 and 2261/98)

(2005/C 217/40)

(Language of the case: Dutch)

In Joined Cases C-304/04 and 305/04: reference for a preli-
minary ruling under Article 234 EC from the Gerechtshof te
Amsterdam (Netherlands), made by decisions of 13 July 2004,
received at the Court on 19 July 2004,
in the proceedings
between Jacob Meijer BV (C-304/04), Eagle International
Freight BV (C-305/04) and Inspecteur van de Belastingdienst —
Douanedistrict Arnhem,
(Fourth Chamber),
composed of K. Lenaerts, President of the Chamber, N. Colneric
and M. Ilešič (Rapporteur), Judges, J. Kokott, Advocate General;
R. Grass, Registrar; gave a judgment on 7 July 2005, the opera-
tive part of which is as follows:

the Court

Commission Regulation (EC) No 2086/97 of 4 November 1997
and Commission Regulation (EC) No 2261/98 of 26 October 1998
amending Annex I to Council Regulation (EEC) No 2658/87 on the
tariff and statistical nomenclature and on the Common Customs