Case C-27/05: Judgment of the Court (First Chamber) of  27 April 2006  (reference for a preliminary ruling from the Finanzgericht Hamburg) — Elfering Export GmbH v Hauptzollamt Hamburg-Jonas (Export refunds — Material condition — Regulation (EC) No 800/1999 — Beef and veal — Absence of proof as to the origin of the products — Applicability of penalties)
Date: 2006-06-17
Institutions: Court of Justice
Subjects: export refund, form, interpretation of the law, originating product

C 143/18

EN

Official Journal of the European Union

17.6.2006

Parties to the main proceedings

Applicant: Kawasaki Motors Europe NV

Defendant:
Rotterdam

Inspecteur van de Belastingdienst/Douane district

Re:

Judgment of the Court (First Chamber) of 27 April 2006
(reference for a preliminary ruling from the Finanzgericht
Hamburg) — Elfering Export GmbH v Hauptzollamt
Hamburg-Jonas

(Case C-27/05) (1)

(Export refunds — Material condition — Regulation (EC) No
800/1999 — Beef and veal — Absence of proof as to the
origin of the products — Applicability of penalties)

(2006/C 143/32)

Language of the case: German

for

a preliminary

ruling — Gerechtshof

Reference
te
Amsterdam — Validity of 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) — New (all terrain) vehicles designed for hauling or
pushing another vehicle, appliance or load, considered suitable
for transporting persons — Tariff classification — Heading 87
03 21 and heading 87 01 90.

Referring court

Finanzgericht Hamburg (Germany)

Parties to the main proceedings

Applicant: Elfering Export GmbH

Operative part of the judgment

Defendant: Hauptzollamt Hamburg-Jonas

The Court:

Re:

1. By adopting a capacity different

from that contained in the
Harmonised System Committee's classification opinion of 1999
for vehicles described in subheading 8703 21 10 of the Combined
Nomenclature, namely the capacity to tow loads three times their
the
own weight or more, and thereby extending the scope of
heading covering vehicles principally designed for the transport of
persons, point 5 of the table annexed to Commission Regulation
(EC) No 2518/98 of 23 November 1998 concerning the classifi-
cation of certain goods in the Combined Nomenclature is invalid.

2. New all terrain four-wheeled vehicles with one seat only, fitted
with Ackerman steering controlled by a handlebar, equipped with
a towing hitch and the technical characteristics of which enable
them to push twice their own weight or more, must be classified in
subheading 8701 90 of that Nomenclature. It is for the Gerecht-
shof te Amsterdam to classify such vehicles in the subheadings
which correspond to their engine power.

Reference for a preliminary ruling — Finanzgericht Hamburg
— Interpretation of Articles 5(4) and 51(2) of Commission
Regulation (EC) No 800/1999 of 15 April 1999 laying down
common detailed rules for the application of the system of
export refunds on agricultural products (OJ 1999 L 102, p. 11)
— Indication, in the export declaration, that the products are
of Community origin — Lack of proof of the products' origin
— Applicability of penalties

Operative part of the judgment

The declaration made in an export declaration that the product in
respect of which a refund is sought is of Community origin is infor-
mation to which a penalty may attach under Article 51(2) of
Commission Regulation (EC) No 800/1999 of 15 April 1999
laying down common detailed rules for the application of the system
of export refunds on agricultural products in conjunction with Article
5(4) thereof.

(1) OJ C 82, 2.4.2005.

(1) OJ C 82, 02.04.2005.