Judgment of the Court of 10 December 1975. - Belgian State v Jean Nicolas Vandertaelen and Dirk Leopold Maes. - Reference for a preliminary ruling: Hof van Cassatie - Belgium. - Case 53-75.
European Court reports 1975 Page 01647
Greek special edition Page 00505
Portuguese special edition Page 00559
Summary
Parties
Subject of the case
Grounds
Decision on costs
Operative part
Keywords
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1 . COMMON CUSTOMS TARIFF - CLASSIFICATION OF GOODS - DECISIVE CRITERION
2 . COMMON CUSTOMS TARIFF - DESCRIPTION OF GOODS - ICE-CREAM - CONCEPT - SUBHEADINGS 18.06 B AND 21.07 C - APPLICATION
Summary
1 . THE DECISIVE CRITERION FOR THE CUSTOMS CLASSIFICATION OF GOODS MUST GENERALLY BE LOOKED FOR IN THEIR OBJECTIVE CHARACTERISTICS AND PROPERTIES .
2 . FOR THE PURPOSES OF THE APPLICATION OF SUBHEADINGS 18.06 B AND 21.07 C OF THE COMMON CUSTOMS TARIFF, THE CONCEPT OF 'ICE-CREAM' REFERS TO PRODUCTS HAVING AS THEIR ESSENTIAL CHARACTERISTIC THAT THEY MELT AT A TEMPERATURE OF APPROXIMATELY 0* CENTIGRADE .
THAT CONCEPT CANNOT BE APPLIED TO PRODUCTS WITH A FAT CONTENT EXCEEDING 15 PER CENT .
Parties
IN CASE 53/75
REFERENCE TO THE COURT UNDER ARTICLE 177 OF THE EEC TREATY BY THE COUR DE CASSATION OF BELGIUM FOR A PRELIMINARY RULING IN THE ACTION PENDING BEFORE THAT COURT BETWEEN
BELGIAN STATE
AND
1 . JEAN NICOLAS VANDERTAELEN
2 . DIRK LEOPOLD MAES
Subject of the case
ON THE INTERPRETATION OF REGULATION ( EEC ) NO 495/69 OF THE COMMISSION OF 18 MARCH 1969, ON THE CLASSIFICATION OF GOODS UNDER SUBHEADINGS NOS 18.06 D II C ) AND 21.07 F VII OF THE COMMON CUSTOMS TARIFF ( OJ L 67 OF 19 . 3 . 1969, P . 6 ) AND OF TARIFF HEADINGS 18.06 B AND 21.07 C OF THE COMMON CUSTOMS TARIFF, REGULATION ( EEC ) NO 950/68 OF THE COUNCIL OF 28 JUNE 1968 ( OJ L 172 OF 22 . 7 . 1968, P . 1 ),
Grounds
1 BY A JUDGMENT OF 20 MAY 1975, RECEIVED AT THE COURT REGISTRY ON 12 JUNE FOLLOWING, THE BELGIAN COUR DE CASSATION, PURSUANT TO ARTICLE 177 OF THE EEC TREATY, REFERRED TWO QUESTIONS RELATING TO THE INTERPRETATION OF CERTAIN PROVISIONS CONCERNING THE CLASSIFICATION OF GOODS WITHIN THE COMMON CUSTOMS TARIFF .
2 THE FIRST QUESTION ASKS WHETHER REGULATION NO 495/69 OF 18 MARCH 1969 OF THE COMMISSION OF THE EUROPEAN ECONOMIC COMMUNITY IS APPLICABLE FOR THE CLASSIFICATION OF GOODS IMPORTED BEFORE IT CAME INTO FORCE, IN PARTICULAR AS REGARDS THE CLASSIFICATION OF GOODS IMPORTED DURING THE PERIOD FROM 6 DECEMBER 1968 UP TO AND INCLUDING 5 MARCH 1969 .
3 THE SECOND QUESTION ASKS WHAT IS THE DEFINITION OF THE TERM 'ICE-CREAM' FOR THE PURPOSE OF APPLYING HEADINGS 18.06 B AND 21.07 C OF THE COMMON CUSTOMS TARIFF PRIOR TO THE ENTRY INTO FORCE OF THE REGULATION NO 495/69, IN PARTICULAR DURING THE PERIOD FROM 6 DECEMBER 1968 UP TO AND INCLUDING 5 MARCH 1969 AND MORE PARTICULARLY WHETHER THIS TERM CAN REFER TO