Joined Cases C-447/05 and C-448/05: Judgment of the Court (Fourth Chamber) of 8 March 2007 (reference for a preliminary ruling from the Cour d'appel de Paris — France) — Thomson Multimedia Sales Europe (C-447/05), Vestel France (C-448/05) v Administration des douanes et droits indirects (Community Customs Code — Implementing measures — Regulation (EEC) No 2454/93 — Annex 11 — Non-preferential origin of goods — Television receivers — Concept of substantial processing or working — Criterion of added value — Validity)
Date: 2007-04-28
Institutions: Court of Justice
Subjects: customs regulations, customs territory (EU), interpretation of the law, originating product, television equipment

28.4.2007

EN

Official Journal of the European Union

C 95/11

scheme for the sugar sector and the presumed maximum supply
needs of sugar refineries under the preferential import arrange-
ments;

— Article 11(2) of Council Regulation (EC) No 1260/2001 of
19 June 2001 on the common organisation of the markets in
the sugar sector;

— Article 1 of Commission Regulation (EC) No 1745/2002 of
for the 2002/03 marketing
30 September 2002 reducing,
year,
the production quotas
scheme for the sugar sector and the presumed maximum supply
needs of sugar refineries under the preferential import arrange-
ments, and

the guaranteed quantity under

— Article 1 of Commission Regulation (EC) No 1739/2003 of
30 September 2003 reducing,
for the 2003/04 marketing
year, the guaranteed quantity under the production quotas for
the sugar sector and the presumed maximum supply needs of
sugar refineries under preferential imports.

such a person may,

Therefore,
in proceedings brought under
national law, plead the illegality of those provisions even though it
has not brought an action for annulment of those provisions before
the Community Courts within the
laid down in
Article 230 EC.

time-limit

2. The examination of the second question has not revealed any factor
the validity of Article 24(2) of Regulation
such as to affect
No 1785/81, Article 27(3) of Regulation No 2038/1999,
Article 1 of Regulation No 2073/2000, Article 11(2) of Regu-
lation No 1260/2001, Article 1 of Regulation No 1745/2002
or Article 1 of Regulation No 1739/2003.

(1) OJ C 36, 11.2.2006.

Judgment of the Court (Fourth Chamber) of 8 March 2007
(reference for a preliminary ruling from the Cour d'appel
de Paris — France) — Thomson Multimedia Sales Europe
(C-447/05), Vestel France (C-448/05) v Administration des
douanes et droits indirects

(Joined Cases C-447/05 and C-448/05) (1)

(Community Customs Code — Implementing measures —
Regulation (EEC) No 2454/93 — Annex 11 — Non-preferen-
tial origin of goods — Television receivers — Concept of
substantial processing or working — Criterion of added value
— Validity)

(2007/C 95/17)

Language of the cases: French

Referring court

Cour d'appel de Paris

Parties to the main proceedings

Applicants: Thomson Multimedia Sales Europe (C-447/05), Vestel
France (C-448/05)

Defendant: Administration des douanes et droits indirects

Re:

Preliminary ruling — Cour d'appel de Paris — Validity of
Annex 11 to Commission Regulation (EEC) No 2454/93 of
2 July 1993 laying down provisions for the implementation of
Council Regulation (EEC) No 2913/92 establishing the Com-
munity Customs Code (OJ 1993 L 253, p. 1) — Criteria for
determining the non-preferential origin of goods — Television
manufactured in Poland but the cathode ray tube of which,
representing 42.43 % of the value of the apparatus, originates
in Korea

Operative part of the judgment

validity of

Consideration of the questions raised has disclosed nothing capable of
affecting the
in column three, under
the provisions
heading 8528 of the Combined Nomenclature, set out in Annex 11
to Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying
down provisions for the implementation of Council Regulation (EEC)
No 2913/92 establishing the Community Customs Code.

(1) OJ C 48, 25.2.2006.

Judgment of the Court (Fifth Chamber) of 8 March 2007
(reference for a preliminary ruling from the Finanzgericht
des Landes Brandenburg — Germany) — Gerlach & Co.
mbH v Hauptzollamt Frankfurt (Oder)

(Case C-44/06) (1)

(Customs union — Community transit — Proof of the regu-
larity of a transit operation or of the place of the offence —
Three-month period — Period granted subsequent to the deci-
sion to recover the import duties)

(2007/C 95/18)

Language of the case: German

Referring court

Finanzgericht des Landes Brandenburg

Parties to the main proceedings

Applicant: Gerlach & Co. mbH

Defendant: Hauptzollamt Frankfurt (Oder)