Judgment of the Court (First Chamber) of 15 December 1977. - Firma Ludwig Poppe v Oberfinanzdirektion de Cologne. - Reference for a preliminary ruling: Bundesfinanzhof - Germany. - Case 63-77.
European Court reports 1977 Page 02473
Greek special edition Page 00777
Portuguese special edition Page 00893
Summary
Parties
Subject of the case
Grounds
Decision on costs
Operative part
Keywords
COMMON CUSTOMS TARIFF - DESCRIPTION OF GOODS - TARIFF HEADING 48.15 - INTERPRETATION
Summary
TARIFF HEADING 48.15 OF THE COMMON CUSTOMS TARIFF MUST BE INTERPRETED AS MEANING THAT IT DOES NOT INCLUDE GOODS CONSISTING OF TWO SHEETS OF DIN A 4 FORMAT STUCK TOGETHER , ONE OF WHICH IS CARBON PAPER AND THE OTHER FLIMSY PAPER , AS SUCH GOODS MUST BE CLASSIFIED UNDER TARIFF HEADING 48.18 AS ' OTHER STATIONERY OF PAPER ' .
Parties
IN CASE 63/77
REFERENCE TO THE COURT UNDER ARTICLE 177 OF THE EEC TREATY BY THE BUNDESFINANZHOF ( FEDERAL FINANCE COURT ) FOR A PRELIMINARY RULING IN THE ACTION PENDING BEFORE THAT COURT BETWEEN
FIRMA LUDWIG POPPE , WEDEL ( HAMBURG ),
AND
OBERFINANZDIREKTION ( REGIONAL FINANCE OFFICE ), KOLN ,
Subject of the case
ON THE INTERPRETATION OF THE COMMON CUSTOMS TARIFF FOR THE PURPOSE OF CLASSIFYING SHEETS OF PAPER JOINED TOGETHER IN SETS ,
Grounds
1 BY ORDER OF 5 APRIL 1977 WHICH REACHED THE COURT ON 17 MAY 1977 THE BUNDESFINANZHOF , PURSUANT TO ARTICLE 177 OF THE EEC TREATY , REFERRED THE FOLLOWING QUESTION TO THE COURT FOR A PRELIMINARY RULING :
' IS TARIFF HEADING 48.15 OF THE COMMON CUSTOMS TARIFF TO BE INTERPRETED AS INCLUDING ONLY PAPER OF A SINGLE KIND SUCH AS THE ADHESIVE STRIPS REFERRED TO IN TARIFF SUBHEADING 48.15 A , AND NOT SETS CONSISTING OF SHEETS OF DIFFERENT KINDS OF PAPER STUCK TOGETHER , EACH OF WHICH IS EXPRESSLY NAMED IN OR FALLS UNDER A DIFFERENT TARIFF HEADING , SUCH AS CARBON PAPER OF TARIFF HEADING 48.13 AND FLIMSY PAPER CUT TO SIZE OR SHAPE OF TARIFF SUBHEADING 48.15 B , OR DO SUCH SETS AUTOMATICALLY FALL UNDER TARIFF HEADING 48.18 AS OTHER STATIONERY OF PAPER?
'
2 THIS QUESTION HAS BEEN REFERRED TO THE COURT IN CONNEXION WITH A DISPUTE RELATING TO THE TARIFF CLASSIFICATION OF GOODS KNOWN AS ' HURON COPYSETTE ' DESIGNED TO MAKE TYPED COPIES AND CONSISTING OF A SET OF ONE SHEET OF FLIMSY PAPER AND ONE SHEET OF CARBON PAPER , EACH OF DIN A 4 FORMAT , THE CARBON PAPER BEING DETACHED AND THROWN AWAY AFTER THE COPY HAS BEEN MADE .
THE COMPETENT CUSTOMS AUTHORITIES IN THEIR OPINION ON THE TARIFF CLASSIFICATION OF THESE GOODS ASSIGNED THEM TO SUBHEADING 48.18 OF THE COMMON CUSTOMS TARIFF AS ' OTHER STATIONERY OF PAPER ' .
THE UNDERTAKING CONCERNED ON THE OTHER HAND MAINTAINS THAT THE GOODS SHOULD BE CLASSIFIED UNDER TARIFF HEADING 48.13 AS ' CARBON AND OTHER COPYING PAPERS . . . CUT TO SIZE , WHETHER OR NOT PUT UP IN BOXES ' OR AT LEAST UNDER