Case C-300/05: Judgment of the Court (Second Chamber) of 23 November 2006 (reference for a preliminary ruling from the Bundesfinanzhof (Germany)) — Hauptzollamt Hamburg-Jonas v ZVK Zuchtvieh-Kontor GmbH (Directive 91/628/EEC — Protection of animals during transport — Watering and feeding intervals, journey times and resting periods — Definition of travel ( Transportdauer ) — Account to be taken of the time taken to load and unload the animals)
Date: 2006-12-30
Institutions: Court of Justice
Subjects: animal welfare, interpretation of the law, length of journey, transport of animals

30.12.2006

EN

Official Journal of the European Union

C 331/13

Judgment of the Court (Second Chamber) of 23 November
2006 (reference for a preliminary ruling from the Bundesfi-
(Germany)) — Hauptzollamt Hamburg-Jonas v
nanzhof

ZVK Zuchtvieh-Kontor GmbH

Judgment of the Court (First Chamber) of 16 November
2006 (reference for a preliminary ruling from the Gerecht-
shof te Amsterdam (Netherlands)) — Compaq Computer
International Corporation v Inspecteur der Belastingdienst
— Douanedistrict Arnhem

(Case C-300/05) (1)

(Directive 91/628/EEC — Protection of animals during trans-
port — Watering and feeding intervals, journey times and
resting periods — Definition of ‘travel’ (‘Transportdauer’) —
Account to be taken of the time taken to load and unload the
animals)

(Case C-306/04) (1)

(Customs value — Laptop computers equipped with operating
systems software)

(2006/C 331/21)

(2006/C 331/22)

Language of the case: German

Language of the case: Dutch

Referring court

Bundesfinanzhof (Germany)

Parties to the main proceedings

Referring court

Gerechtshof te Amsterdam (Netherlands)

Applicant: Hauptzollamt Hamburg-Jonas

Parties to the main proceedings

Defendant: ZVK Zuchtvieh-Kontor GmbH

Applicant: Compaq Computer International Corporation

Re:

during

animals

Reference for a preliminary ruling — Bundesfinanzhof — Inter-
pretation of the Annex (Chapter VII, point 48(4)(d)) to Council
Directive 91/628/EEC of 19 November 1991 on the protection
of
amending Directives
90/425/EEC and 91/496/EEC (OJ 1991 L 340, p. 17), as
amended by Council Directive 95/29/EC of 29 June 1995 (OJ
1995 L 148, p. 52) — Watering and feeding intervals, journey
(‘Transport-
times and resting periods — Meaning of ‘travel’
dauer’) — Inclusion of the loading time of the animals

transport

and

Operative part of the judgment

transport

‘Travel’, referred to in point 48(4)(d) of the Annex to Council Directive
91/628/EEC of 19 November 1991 on the protection of animals
during
amending Directives 90/425/EEC and
91/496/EEC, as amended by Council Directive 95/29/EC of 29 June
1995, is to be interpreted as including the time taken to load and
unload the animals.

and

(1) OJ C 243, 1.10.2005.

Inspecteur der Belastingdienst — Douanedistrict

Defendant:
Arnhem

Re:

Preliminary ruling — Gerechtshof te Amsterdam — Interpreta-
tion of Article 32(1)(b) 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
goods — Portable computers incorporating operating software
at the time of their importation

Operative part of the judgment

In order to determine the customs value of
imports of computers
equipped by the seller with software for one or more operating systems
made available by the buyer to the seller free of charge, in accordance
with Article 32(1)(b) or (c) of Council Regulation (EEC) No 2913/
92 of 12 October 1992 establishing the Community Customs Code,
the value of the software must be added to the transaction value of the
computers if the value of the software has not been included in the
price actually paid or payable for those computers.