Case T-210/07: Action brought on 11 June 2007 — RSA Security Ireland v Commission
Date: 2007-08-04
Institutions: Court of First Instance
Subjects: Combined Nomenclature, European Commission, action for annulment (EU), customs regulations, exchange of information, information processing, tariff nomenclature

4.8.2007

EN

Official Journal of the European Union

C 183/39

Action brought on 11 June 2007 — RSA Security Ireland v
Commission

(Case T-210/07)

(2007/C 183/74)

Language of the case: English

Parties

The applicant claims that the decision as communicated in the
first instance to the Revenue Commissioners and hence to the
applicant itself failed to classify the applicant's product by refer-
ence to its objective characteristics and qualities and determined
the tariff classification in a manner which constitutes a funda-
mental error of law.

The applicant further submits that the correct tariff classification
of the product by reference to its essential characteristics should
be that of a unit of an automatic data processing machine
pursuant to Chapter 8471 of the Community Customs Code (1)
in that the product complies with the requirements of Note 5(B)
of Chapter 8471 for such classification, or is in itself an auto-
matic data processing machine.

Applicant: RSA Security Ireland Ltd (Shannon, Ireland) (repre-
sented by: S. Daly, Solicitor and B. Conway, Barrister)

Defendant: Commission of the European Communities

In the alternative, the applicant submits that the correct tariff
classification of the product by reference to its objective charac-
teristics is as a calculating machine or device pursuant
to
Chapter 8470 of the Community Customs Code.

Form of order sought

— to annul the decision of the Commission as conveyed to the
applicant by the Revenue Commissioners on 30 March
2007 as it fails to classify the applicant's product for tariff
classification purposes under the Combined Nomenclature
by reference to the objective characteristics and qualities of
the product;

— to declare that the customs classification of the product is to
be determined pursuant to the intrinsic characteristic of the
product which is that it is in the nature of an automatic data
processing machine and so falls to be classified within the
terms of Chapter 8471 of the Combined Nomenclature; or,
in the alternative

— to declare that the product is to be classified by reference to
its essential characteristic as a calculating machine or device
pursuant to Chapter 8470 of the Combined Nomenclature;

— to declare that in accordance with the accepted classification
rules of goods for Community customs purposes that the
essential characteristic of the product is not that of a security
device or a means of access to records whether stored on an
automatic data processing machine or otherwise;

— to order the repayment to the applicant of such customs
duty as has been paid by the applicant in respect of the
importation of the product into the Community since the
coming into force of the Commission's decision together
with the repayment of interest to the applicant.

Finally, the applicant claims that the Commission's actions in
dealing with its request for binding tariff information of the
product on the basis of the product's attributes as a unit of an
automatic data processing machine amount to a lack of due
process and abuse of power.

(1) Council Regulation (EEC) No 2913/92 of 12 October 1992 establi-

shing the Community Customs Code (OJ 1992, L 302, p. 1).

Action brought on 13 June 2007 — AWWW v European
Foundation for the Improvement of Living and Working
Conditions

(Case T-211/07)

(2007/C 183/75)

Language of the case: English

Pleas in law and main arguments

Parties

By means of its application the applicant seeks annulment of a
Commission decision of which the applicant was informed by e-
mail correspondence served on it on 30 March 2007 by the
in response to an application for
Revenue Commissioners,
binding tariff information submitted by the applicant in respect
of a security device connectible to an automatic data processing
machine referred to as the ‘SID 800 Product’.

Applicant: AWWW GmbH ArbeitsWelt — Working World
(Göttingen, Germany) (represented by: B. Schreier, M. Kappuhne,
lawyers)

Defendant: European Foundation for the Improvement of Living
and Working Conditions