CELEX: C2007/042/13
Language: en
Date: 2007-02-24 00:00:00
Title: Case C-400/05: Judgment of the Court (Fifth Chamber) of 11 January 2007 (reference for a preliminary ruling from the Hoge Raad der Nederlanden, Netherlands) — B.A.S. Trucks BV v Staatssecretaris van Financiën (Common Customs Tariff — Combined Nomenclature — Tariff classification — Subheading 8704 10 — Vehicle designed for use on construction sites for the transport and unloading of materials and also for use on the highway)

24.2.2007   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 42/8
            
         Judgment of the Court (Fifth Chamber) of 11 January 2007 (reference for a preliminary ruling from the Hoge Raad der Nederlanden, Netherlands) — B.A.S. Trucks BV v Staatssecretaris van Financiën
   (Case C-400/05) (1)
   
   (Common Customs Tariff - Combined Nomenclature - Tariff classification - Subheading 8704 10 - Vehicle designed for use on construction sites for the transport and unloading of materials and also for use on the highway)
   (2007/C 42/13)
   Language of the case: Dutch
   Referring court
   Hoge Raad der Nederlanden
   Parties to the main proceedings
   
      Applicant: B.A.S. Trucks BV
   
      Defendant: Staatssecretaris van Financiën
   Re:
   Preliminary ruling — Hoge Raad der Nederlanden — Tariff classification of a vehicle designed for use on construction sites for the transport and unloading of materials and also for use on the highway — Whether or not it should be classified under CN subheading 8704 10 as a ‘dumper designed for off-highway use’
   Operative part of the judgment
   Subheading 8704 10 of the combined nomenclature, in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Commission Regulation (EC) No 2261/98 of 26 October 1998, must be interpreted as meaning that it covers dumpers within the meaning of that subheading which are designed specifically and primarily for use off paved, public roads. The fact that dumper trucks have distinctive characteristics which enable them to be driven, incidentally, on paved, public roads does not preclude their classification as dumpers within the meaning of that subheading.
   
      (1)  OJ C 36, 11.2.2006.