Case C-263/06: Reference for a preliminary ruling from the Corte Suprema di Cassazione (Italy) lodged on 16 June 2006 — Carboni e Derivati s.r.l. v Ministero dell'Economia e delle Finanze, Riunione Adriatica di Sicurtà s.p.a.
Date: 2006-09-16
Institutions: Court of Justice
Subjects: CCT duties, anti-dumping duty, common customs tariff, import, interpretation of the law, selling price

16.9.2006

EN

Official Journal of the European Union

C 224/19

Reference for a preliminary ruling from the Finanzgericht
Düsseldorf (Germany) lodged on 8 May 2006 — Canon
Deutschland GmbH v Hauptzollamt Krefeld

(Case C-209/06)

(2006/C 224/34)

Language of the case: German

Referring court

Finanzgericht Düsseldorf

Parties to the main proceedings

Applicant: Canon Deutschland GmbH

Defendant: Hauptzollamt Krefeld

Question referred

the time of

importation is
Should a camcorder, which at
unable to record video signals from an external source, be clas-
sified under subheading 8525 4099 of the Combined Nomen-
clature, if its video interface can subsequently be reconfigured
as a video input by using certain software, even though the
manufacturer and the seller neither have mentioned nor
support this possibility? (1)

Questions referred

Is it compatible with Article 73b(1) of the Treaty establishing
the European Community (now Article 56(1) EC)
for
inheritance tax purposes:

that

a) assets (held abroad) consisting of agricultural

land and
forestry situated in another Member State are valued in
accordance with their fair market value (current market
value), whereas a special valuation procedure exists for
domestic assets consisting of agricultural land and forestry,
the results of which amount on average to only 10 % of
their fair market value, and

b) assessment of the acquisition of domestic assets consisting
of agricultural land and forestry is excluded up to a special
tax-free amount and the remaining value is assessed merely
at 60 %,

if, in the case on an heir inheriting an estate made up of both
domestic assets and foreign assets consisting of agricultural
land and forestry, this results in a situation whereby, as a result
of the fact that the assets consisting of agricultural land and
forestry are situated abroad, the acquisition of the domestic
assets is subject to higher inheritance tax than would be applic-
land and forestry
able if the assets consisting of agricultural
were also domestic assets?

(1) Interpretation of Annex I to Council Regulation (EEC) No 2658/87
of 23 July 1987 on the tariff and statistical nomenclature and of the
Common Customs Tariff (OJ 1987 L 256, p. 1).

Reference for a preliminary ruling from the Corte
Suprema di Cassazione (Italy) lodged on 16 June 2006 —
Carboni e Derivati s.r.l. v Ministero dell'Economia e delle
Finanze, Riunione Adriatica di Sicurtà s.p.a.

Reference for a preliminary ruling from the Bundesfi-
nanzhof (Germany) lodged on 8 June 2006 — Theodor
Jäger v Finanzamt Kusel-Landstuhl

(Case C-256/06)

(2006/C 224/35)

Language of the case: German

Referring court

Bundesfinanzhof

Parties to the main proceedings

Applicant: Theodor Jäger

Defendant: Finanzamt Kusel-Landstuhl

(Case C-263/06)

(2006/C 224/36)

Language of the case: Italian

Referring court

Corte Suprema di Cassazione

Parties to the main proceedings

Appellant: Carboni e Derivati s.r.l.

Respondents: Ministero dell'Economia e delle Finanze, Riunione
Adriatica di Sicurtà s.p.a.

C 224/20

EN

Official Journal of the European Union

16.9.2006

Question referred

According to the principles of Community customs law and for
the purposes of application of an anti-dumping duty such as
that laid down by Commission Decision No 67/94/ECSC (1),
may the customs authority refer to the price indicated in a sale
of the same goods which took place prior to that on the basis
of which the customs declaration was made, where the buyer is
a Community subject or, in any case, the sale took place for
import into the Community?

pension after the death of the partner like spouses do, even
though he also lives in a caring and committed union
formally entered into for life like spouses?

4. If the preceding questions are answered in the affirmative: Is
discrimination on the grounds of sexual orientation permis-
sible by virtue of recital 22 in the preamble to Direc-
tive 2000/78/EC?

5. Would entitlement to the survivor's pension be restricted to
periods from 17 May 1990 in the light of the case-law in
Barber (Case C-262/88)?

(1) OJ 1994 L 32, p. 44.

(1) OJ 2000 L 303, p. 16

Reference for a preliminary ruling from the Bayerisches
Verwaltungsgericht München (Germany)
lodged on 20
June 2006 — Tadao Maruko v Versorgungsanstalt der
deutschen Bühnen

Reference for a preliminary ruling from the Bundesfi-
nanzhof (Germany) lodged on 22 June 2006 — Netto
Supermarkt GmbH & Co. OHG v Finanzamt Malchin

(Case C-267/06)

(2006/C 224/37)

Language of the case: German

Referring court

Bayerisches Verwaltungsgericht München

Parties to the main proceedings

Applicant: Tadao Maruko

Defendant: Versorgungsanstalt der deutschen Bühnen

Questions referred

1. Is a compulsory professional pension scheme, such as the
scheme at issue in this case administered by the Versorgung-
sanstalt der deutschen Bühnen, a scheme similar to state
schemes as referred to in Article 3(3) of Council Direc-
tive 2000/78/EC of 27 November 2000 establishing a
general framework for equal treatment in employment and
occupation (1)?

2. Are benefits paid by a compulsory professional pension
institution to survivors in the form of widow's/widower's
allowance to be construed as pay within the meaning of
Article 3(1)(c) of Directive 2000/78/EC?

3. Does Article 1 in conjunction with Article 2(2)(a) of Direc-
tive 2000/78/EC preclude regulations governing a supple-
mentary pension scheme of the kind at issue here under
which a registered partner does not receive a survivor's

(Case C-271/06)

(2006/C 224/38)

Language of the case: German

Referring court

Bundesfinanzhof, München

Parties to the main proceedings

Applicant: Netto Supermarkt GmbH & Co. OHG

Defendant: Finanzamt Malchin

Question referred

Do the provisions of Community law on exemption from tax
for exports to a third country preclude the granting of exemp-
tion from tax by the Member State on the grounds of fairness
where the conditions for exemption are not satisfied but the
taxable person was unable, even by exercising due commercial
care, to recognise that they were not met? (1)

(1) Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmo-
nization of the laws of the Member States relating to turnover taxes
— Common system of value added tax: uniform basis of assessment
(OJ L 145, 13.6.1977, p. 1).