Case C-312/07: Reference for a preliminary ruling from the Tribunal d'instance, Paris, lodged on 6 July 2007 — JVC France SAS v Administration des douanes (Direction Nationale du Renseignement et des Enquêtes douanières)
Date: 2007-09-08
Institutions: Court of Justice
Subjects: audiovisual equipment, import, interpretation of the law, tariff nomenclature, technical standard

8.9.2007

EN

Official Journal of the European Union

C 211/25

As the Court of Justice held in its judgment of 12 June 2003 in
Case C-229/00 Commission v Finland, the objectives of the Direc-
tive would be compromised if a Member State were able to
introduce a dual procedure for the establishment of a list of
medicinal products qualifying for higher-rate reimbursement,
one pursuant to the obligations laid down by Article 6(1) of the
Directive, the other being exempt in part from those obligations
and, in part, not complying with the objectives laid down by
that Directive. Contrary to the Austrian Government's view, it is
not only applications for inclusion in a positive list, but also
applications for inclusion in a particular category of such a list,
that must be dealt with in accordance with the requirements of
Article 6(1) of the Directive if, as in Austria, inclusion in that
category entails more favourable conditions of reimbursement
than inclusion in another category or remaining in the current
category. Accordingly, it is necessary to ensure that decisions on
such applications are taken within the period laid down under
Article 6(1) of the Directive.

Since Austrian law does not make such provision, it is incompa-
tible with the Community legislation referred to, having regard
to the interpretation of that legislation by the Court of Justice.

(1) OJ 1989 L 40, p. 8.

Reference for a preliminary ruling from the Tribunal d'in-
stance, Paris, lodged on 6 July 2007 — JVC France SAS v
(Direction Nationale du
Administration des douanes

Renseignement et des Enquêtes douanières)

(Case C-312/07)

(2007/C 211/46)

Language of the case: French

Referring court

Tribunal d'instance de Paris

Parties to the main proceedings

Applicant: JVC France SAS

Questions referred

classified under

1. Must a camcorder, which when imported is unable to record
external video signals, be
subheading
8525 40 99, if its video interface can subsequently be recon-
figured as a video input by using software or an enabler
(widget) equipped with electronic circuitry which enables it
to record an external video sound signal, even though the
manufacturer and the seller have not mentioned this possibi-
lity and do not endorse it?

2. If so, to the extent that the subsequent amendments of the
explanatory notes entail a change in Community practice
with regard to the classification of camcorders and an excep-
tion to the principle that goods must be classified according
to their actual characteristics at the time of customs clear-
ance, was the European Commission entitled to make this
change by amending the explanatory notes, and hence with
retrospective effect, rather than by adopting a classification
regulation that was applicable only in the future?

Reference for a preliminary ruling from the Juzgado de lo
Mercantil (Commercial Court) No 3 Barcelona lodged on
5 July 2007 — Kirtruna S. L. v Cristina Delgado Fernández
de Heredia, Sergio Sabini Celio, Miguel Oliván Bascones,
Red Elite de Electrodomésticos S.A. and Electro Calvet (or
Calbet) S.A.

(Case C-313/07)

(2007/C 211/47)

Language of the case: Spanish

Referring court

Juzgado de lo Mercantil (Commercial Court) No 3 Barcelona

Parties to the main proceedings

Applicant: Kirtruna S. L.

Defendant: Administration des douanes (Direction Nationale du
Renseignement et des Enquêtes douanières)

Defendants: Cristina Delgado Fernández de Heredia, Sergio
Sabini Celio, Miguel Oliván Bascones, Red Elite de Electrodo-
mésticos S.A. and Electro Calbet (formerly Calvet) S.A.