Case C-250/05: Judgment of the Court (Second Chamber) of 26 October 2006 (reference for a preliminary ruling from the Hessisches Finanzgericht, Kassel (Germany)) — Turbon International GmbH, as universal successor in title to Kores Nordic Deutschland GmbH v Oberfinanzdirektion Koblenz (Common Customs Tariff — Tariff headings — Classification in the Combined Nomenclature of ink cartridges compatible with Epson Stylus Color printers — Inks (heading 3215) — Parts and accessories of machines of heading 8471 (heading 8473)
Date: 2006-12-30
Institutions: Court of Justice
Subjects: Combined Nomenclature, interpretation of the law, office supplies

30.12.2006

EN

Official Journal of the European Union

C 326/15

for

Judgment of the Court (Second Chamber) of 26 October
a preliminary ruling from the
2006 (reference
Hessisches Finanzgericht, Kassel
(Germany)) — Turbon
International GmbH, as universal successor in title to
Kores Nordic Deutschland GmbH v Oberfinanzdirektion
Koblenz

(Case C-250/05) (1)

(Common Customs Tariff — Tariff headings — Classification
in the Combined Nomenclature of ink cartridges compatible
with Epson Stylus Color printers — Inks (heading 3215) —
Parts and accessories of machines of heading 8471 (heading
8473)

(2006/C 326/29)

Language of the case: German

Judgment of the Court (First Chamber) of 26 October 2006
(reference for a preliminary ruling from the Verwaltungs-
gericht Sigmaringen — Germany) — Alois Kibler jun. v
Land Baden-Württemberg

(Case C-275/05) (1)

(Milk and milk products — Article 5c of Regulation (EEC) No
levy in the milk and milk products
804/68 — Additional
sector — Regulations
(EEC) Nos 857/84, 590/85 and
1546/88 — Transfer of the reference quantity following the
return of part of a holding — Landlord who is not himself a
producer of milk or milk products — Rural lease voluntarily
brought to an end)

Referring court

Hessisches Finanzgericht, Kassel

Parties to the main proceedings

(2006/C 326/30)

Language of the case: German

Applicant: Turbon International GmbH, as universal successor in
title to Kores Nordic Deutschland GmbH

Referring court

Defendant: Oberfinanzdirektion Koblenz

Verwaltungsgericht Sigmaringen

Re:

Reference for a preliminary ruling — Hessisches Finanzgericht
(Finance Court, Hesse), Kassel — Interpretation of Council
Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and
statistical nomenclature and on the Common Customs Tariff (OJ
1987 L 256, p.1) — Subheading No 3215 90 80 (‘Ink, other
than printing ink, writing or drawing ink’) and Heading No
8473 (‘Parts and accessories of the machines of heading No
8471’, that is automatic data-processing machines and units
thereof) — Ink cartridge

Parties to the main proceedings

Applicant: Alois Kibler jun.

Defendant: Land Baden-Württemberg

Operative part of the judgment

Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987
on the tariff and statistical nomenclature and on the Common
Customs Tariff, as amended by Commission Regulation (EC) No
1734/96 of 9 September 1996, must be interpreted as meaning that
an ink cartridge without an integrated print head consisting of plastic
casing, foam, a metal screen, seals, tape seal, labels, ink and packing
material, which, as regards both the cartridge and the ink, can only be
used in a printer with the same characteristics as Epson Stylus Color
inkjet printers, must be classified under Subheading 3215 90 80 of
the Combined Nomenclature.

(1) OJ C 217, 3.9.2005.

Re:

Reference for a preliminary ruling — Verwaltungsgericht
Sigmaringen — Interpretation of Article 7(1) of Council Regu-
lation (EEC) No 857/84 of 31 March 1984 adopting general
rules for the application of the levy referred to in Article 5c of
Regulation (EEC) No 804/68 in the milk and milk products
sector (OJ 1984 L 90, p. 13), as amended by Council Regulation
(EEC) No 590/85 of 26 February 1985 (OJ 1985 L 68, p. 1),
and of Article 7(2), (3) and (4) of Commission Regulation (EEC)
No 1546/88 of 3 June 1988 laying down detailed rules for the
application of the additional levy referred to in Article 5c of
Regulation (EEC) No 804/68 (OJ 1988 L 139, p. 12) — Return
to a landlord, who is not himself a producer, of part of a dairy
farm which has been let out — Transfer of the reference quan-
tity which is attached thereto