Judgment of the Court (Third Chamber) of 23 February 1984. - Zentralgenossenschaft des Fleischergewerbes eG (Zentrag) v Hauptzollamt Bochum. - Reference for a preliminary ruling: Finanzgericht Düsseldorf - Germany. - Origin of goods - Processing of meat. - Case 93/83.
European Court reports 1984 Page 01095
Summary
Parties
Subject of the case
Grounds
Decision on costs
Operative part
Keywords
1 . ORIGIN OF GOODS - DETERMINATION - MEAT - REGULATION NO 964/71 - SCOPE
( REGULATION NO 964/71 OF THE COMMISSION )
2.ORIGIN OF GOODS - DETERMINATION - SUBSTANTIAL PROCESS OR OPERATION - CONCEPT
( REGULATION NO 802/68 OF THE COUNCIL , ART . 5 )
3.ORIGIN OF GOODS - DETERMINATION - BEEF - OPERATIONS SUBSEQUENT TO SLAUGHTER
( REGULATION NO 802/68 OF THE COUNCIL , ART . 5 )
Summary
1 . REGULATION NO 964/71 , ON DETERMINING THE ORIGIN OF THE MEAT AND OFFALS , FRESH , CHILLED OR FROZEN , OF CERTAIN DOMESTIC ANIMALS , DOES NOT HAVE THE EFFECT OF PREVENTING PROCESSING OPERATIONS CARRIED OUT ON MEAT AFTER SLAUGHTER FROM CONFERRING ON THAT MEAT THE ORIGIN OF THE COUNTRY WHERE THOSE OPERATIONS TOOK PLACE .
2 . THE LAST PROCESS OR OPERATION REFERRED TO IN ARTICLE 5 OF REGULATION NO 802/68 ON THE COMMON DEFINITION OF THE CONCEPT OF THE ORIGIN OF GOODS IS ONLY ' ' SUBSTANTIAL ' ' FOR THE PURPOSES OF THAT PROVISION IF THE PRODUCT RESULTING THEREFROM HAS ITS OWN PROPERTIES AND A COMPOSITION OF ITS OWN , WHICH IT DID NOT POSSESS BEFORE THAT PROCESS OR OPERATION . ACTIVITIES ALTERING THE PRESENTATION OF A PRODUCT FOR THE PURPOSES OF ITS USE , BUT WHICH DO NOT BRING ABOUT A SIGNIFICANT QUALITATIVE CHANGE IN ITS PROPERTIES , ARE NOT OF SUCH A NATURE AS TO DETERMINE THE ORIGIN OF THE SAID PRODUCT .
3 . ARTICLE 5 OF REGULATION NO 802/68 MUST BE INTERPRETED AS MEANING THAT THE PROCESSING OF THE MEAT DERIVED FROM BEEF QUARTERS BY BONING , TRIMMING , DRAWING THE SINEWS , CUTTING INTO PIECES AND VACUUM-PACKING DOES NOT CONFER UPON THE MEAT THE ORIGIN OF THE COUNTRY IN WHICH THOSE OPERATIONS ARE CARRIED OUT .
Parties
IN CASE 93/83
REFERENCE TO THE COURT OF JUSTICE UNDER ARTICLE 177 OF THE EEC TREATY BY THE FINANZGERICHT ( FINANCE COURT ) DUSSELDORF FOR A PRELIMINARY RULING IN THE PROCEEDINGS PENDING BEFORE THAT COURT BETWEEN
ZENTRALGENOSSENSCHAFT DES FLEISCHERGEWERBES E.G . ( ZENTRAG ), FRANKFURT-AM-MAIN ,
AND
HAUPTZOLLAMT ( PRINCIPAL CUSTOMS OFFICE ) BOCHUM ,
Subject of the case
CONCERNING THE VALIDITY AND INTERPRETATION OF THE RULES FOR THE DETERMINATION OF THE ORIGIN OF GOODS IN RELATION TO THE PROCESSING OF BEEF QUARTERS BY BONING , TRIMMING , DRAWING THE SINEWS , CUTTING INTO PIECES AND PACKING ,
Grounds
1 BY ORDER OF 20 APRIL 1983 , RECEIVED AT THE COURT ON 25 MAY 1983 , THE FINANZGERICHT ( FINANCE COURT ) DUSSELDORF REFERRED TO THE COURT FOR A PRELIMINARY RULING UNDER ARTICLE 177 OF THE EEC TREATY TWO QUESTIONS ON THE