Case C-500/04: Judgment of the Court (Sixth Chamber) of  16 February 2006  (reference for a preliminary ruling from the Finanzgericht Düsseldorf) — Proxxon GmbH v Oberfinanzdirektion Köln (Tariff classification — Hand-operated spanners and wrenches and interchangeable spanner sockets)
Date: 2006-06-03
Institutions: Court of Justice
Subjects: Combined Nomenclature, bolt and screw industry, common customs tariff, interpretation of the law, tariff nomenclature, tool industry

3.6.2006

EN

Official Journal of the European Union

C 131/21

Parties to the main proceedings

Parties to the main proceedings

Applicant: Dolland & Aitchison Ltd

Defendant: Commissioners of Customs & Excise

Applicant: Hans Werhof

Defendant: Freeway Traffic Systems GmbH & Co. KG

Re:

Reference for a preliminary ruling — VAT and Duties Tribunal,
Manchester — Interpretation of Articles 29 and 30 of Council
Regulation (EEC) No 2913/92 of 12 October 1992 establishing
the Community Customs Code (OJ 1992 L 302, p. 1) —
Customs value of imported goods — Contact lenses delivered
by post by a company established in a third territory (the
Island of
Jersey) belonging to a company established in a
Member State supplying examination, consultation and after-
care services for contact lenses

Operative part of the judgment

1. Article 29 of Council Regulation (EEC) No 2913/92 of 12
October 1992 establishing the Community Customs Code must
be interpreted as meaning that, in circumstances such as those of
the main proceedings, payment for the supply of specified services,
such as examination, consultation or aftercare required in connec-
tion with contact lenses, and for specified goods, consisting of
those lenses, the cleaning solutions and the soaking cases, consti-
tutes as a whole the ‘transaction value’ within the meaning of
Article 29 of the Customs Code and is, therefore, dutiable.

2. The principles laid down in the CCP judgment (Case C-349/96)
of 25 February 1999 cannot be used directly to determine the
elements of
for the
purposes of applying Article 29 of the Customs Code.

the transaction to be taken into account

Re:

Reference for a preliminary ruling — Landesarbeitsgericht
Düsseldorf — Interpretation of Article 3(1) of Council Directive
98/50/EC of 29 June 1998 amending Directive 77/187/EEC on
the approximation of the laws of the Member States relating to
the safeguarding of employees' rights in the event of transfers
of undertakings, businesses or parts of businesses (OJ 1998 L
201, p. 88) — Obligations of the transferee with regard to
retention of more favourable pay conditions resulting from a
collective agreement applicable to the transferor and the
employee at the time of the transfer

Operative part of the judgment

Article 3(1) of Council Directive 77/187/EEC of 14 February 1977
on the approximation of the laws of the Member States relating to
the safeguarding of employees' rights in the event of
transfers of
undertakings, businesses or parts of businesses must be interpreted as
not precluding, in a situation where the contract of employment refers
to a collective agreement binding the transferor, that the transferee,
who is not party to such an agreement, is not bound by collective
agreements subsequent to the one which was in force at the time of
the transfer of the business.

(1) OJ C 45, 19.02.2005.

(1) OJ C 31 of 05.02.2005.

Judgment of the Court (Third Chamber) of 9 March 2006
(reference for a preliminary ruling from the Landesarbeits-
gericht Düsseldorf) — Hans Werhof v Freeway Traffic
Systems GmbH & Co. KG

Judgment of the Court (Sixth Chamber) of 16 February
2006 (reference for a preliminary ruling from the Finanz-
gericht Düsseldorf) — Proxxon GmbH v Oberfinanzdirek-
tion Köln

(Case C-499/04) (1)

(Case C-500/04) (1)

(Transfer of undertakings — Directive 77/187/EEC — Safe-
guarding of employees' rights — Collective agreement applic-
able to the transferor and the employee at the time of the
transfer)

(2006/C 131/37)

Language of the case: German

(Tariff

classification — Hand-operated

spanners

and

wrenches and interchangeable spanner sockets)

(2006/C 131/38)

Language of the case: German

Referring court

Referring court

Landesarbeitsgericht Düsseldorf

Finanzgericht Düsseldorf (Germany)

C 131/22

EN

Official Journal of the European Union

3.6.2006

Parties to the main proceedings

Applicant: Proxxon GmbH

Defendant: Oberfinanzdirektion Köln

Re:

Reference for a preliminary ruling — Finanzgericht Düsseldorf
— Interpretation of the Combined Nomenclature as amended
by Commission Regulation (EC) No 1789/2003 of 11
September 2003 amending Annex I
to Council Regulation
(EEC) No 2658/87 on the tariff and statistical nomenclature
and on the Common Customs Tariff
(OJ 2003 L 281) —
‘Hand-operated spanners and wrenches (including torque meter
wrenches but not
interchangeable
spanner sockets, with or without handles’ within the meaning
of Heading 8204 — Screwdriver bits with square drive for
slotted-head, cross-head, TX and hexagon socket head screws
and square-system torque meter wrenches

including tap wrenches);

Operative part of the judgment

1. Heading 8204 of the Combined Nomenclature in Annex I to
Council Regulation (EEC) No 2658/87 of 23 July 1987 on the
tariff and statistical nomenclature and on the Common Customs
amended by Commission Regulation (EC) No
Tariff,
2388/2000 of 13 October 2000,
is to be interpreted as not
covering separately imported screwdriver bits with square drive for
slotted-head, cross-head, TX (internal Torx) and hexagon socket
head screws, as described in the order for reference.

as

2. Heading 8204 of the Combined Nomenclature is to be interpreted
as covering separately imported parts of the square system, as
described in the order for reference, which are not in direct contact
with the fastener during use.

3. Heading 8204 of the Combined Nomenclature is to be interpreted
imported square-system torque meter

as
wrenches of the type described in the order for reference.

covering separately

Judgment of the Court (Fifth Chamber) of 16 March 2006
— Commission of the European Communities v Hellenic
Republic

(Case C-518/04) (1)

(Failure of a Member State to fulfil its obligations — Direc-
tive 92/43/EEC — Conservation of natural habitats and of
wild fauna and flora — Protection of Species)

(2006/C 131/39)

Language of the case: Greek

Parties

Applicant: Commission of the European Communities (repre-
sented by: M. Konstantinidis and M. van Beek, acting as
Agents)

Defendant: Hellenic Republic (represented by: E. Skandalou,
acting as Agent)

Re:

Failure of a Member State to fulfil its obligations — Infringe-
ment of Article 12(1)(b) of Council Directive 92/43/EEC of 21
May 1992 on the conservation of natural habitats and of wild
fauna and flora (OJ 1992 L 206, p. 7) — Protection of vipers
Vipera Schweizeri on the island of Milos — Failure to adopt the
measures necessary to prohibit disturbance of
that species
during the period of breeding and the deterioration or destruc-
tion of breeding sites

Operative part of the judgment

The Court:

1. Declares that, by failing to adopt, within the prescribed period, the
measures necessary to establish and implement an effective system
of strict protection for the viper Vipera schweizeri on the island of
Milos prohibiting deliberate disturbance of that species, particu-
larly during the period of breeding, rearing and hibernation and
deterioration or destruction of breeding sites or resting places of
that species, the Hellenic Republic has failed to fulfil its obliga-
tions under Article 12(1)(b) and (d) of Council Directive
92/43/EEC of 21 May 1992 on the conservation of natural
habitats and of wild fauna and flora;

2. Orders the Hellenic Republic to pay the costs.

(1) OJ C 57, 05.03.2005

(1) OJ C 57 of 05.03.2005.