CELEX: C1996/158/09
Language: en
Date: 1996-06-01 00:00:00
Title: Reference for a preliminary ruling by order of the Supremo Tribunal Administrativo (Second Division - Taxation Matters) of 28 February 1996 in the proceedings pending before that court between Codiesel - Sociedade de Apoio Técnico à Indústria, Lda, and Conselho Técnico Aduaneiro (Case C-105/96)

1 . 6 . 96             EN                   Official Journal of the European Communities                                        No C 158/5
preliminary ruling in the case of Directeur Général des                1 . Having regard to the facts held to be proved ( ) in part 3
Douanes et Droits Indirects v. Eridania Béghin-Say SA on                      of this judgment ( above all those set out in paragraphs A
the following questions :                                                     to D and L, commencing on the 7th folio and ending on
                                                                              the 12th folio ) and the applicable Community
( 1 ) Is Article 9 of Council Regulation ( EEC )                              provisions, is the dual (2 ) tariff classification assigned to
       No 3677/86 (') of 24 November 1986 laying down                         the goods in question by the Tribunal Técnico de l a
       provisions for the implementation of Regulation                        Instância and later confirmed by the Tribunal Técnico
       No 1999/85 ( 2 ) valid, in that it provides that, in order             de 2 a Instância and the Tribunal Tributârio de 2a
       for goods to rank as equivalent goods, they must fall                  Instância correct ?
       within the same subheading of the Common Customs
       Tariff as the import goods, notwithstanding that the            2 . If not, what is the proper tariff classification ?
       basic regulation, Regulation No 1999/85 of 16 July
       1985 , does not lay down any such condition ?
                                                                       (') The imported goods are an electrical apparatus of the make
( 2 ) Is Article 9 of Council Regulation ( EEC ) No 3677/86 of               Merlin Gerin , model : Alpes 100 12 KVA, comprising :
       24 November 1986 valid , in that it provides that, in                 ( a ) a cabinet containing:
       order for goods to rank as equivalent goods, they must                      1 , a rectifier-charger which feeds, from the electricity
       fall within the same subheading of the Common                                   network , an undulator and maintains a battery on
       Customs Tariff as the import goods, notwithstanding                             charge;
                                                                                   2 , an    undulator    which converts direct current into
       that such a condition gives rise to disproportionate                            regulated alternating current;
       effects for economic operators ?                                            3 , a static inverter switch which enables surges to be
                                                                                       absorbed without giving rise to a disproportionate
( 3 ) Is Article 9 of Council Regulation ( EEC ) No 3677/86 of                         feed ;
       24 November 1986 valid, having regard to the                          ( b ) a second cabinet containing a sealed set of lead-acid
       principles of the protection of legitimate expectations                     accumulators which can operate independently for 30
       and legal certainty, in that it provides that, in order for                 minutes .
       goods to rank as equivalent goods, they must fall within        ( 2 ) The rectifier/charger, the AC converter and the inverter were
       the same subheading of the Common Customs Tariff as                   classified under tariff heading 85.01 B.II.(f) and the cabinet
       the import goods, notwithstanding that that Article,                  containing the accumulators was classified under heading 85.04
                                                                             B.I.
       combined with the provisions of Regulation
       No 2658/87 on the combined nomenclature ( 3 ),
       suddenly made it impossible, with effect from
        1 January 1988 and only until 1 January 1992, for
       persons to avail themselves of the inward-processing
       relief arrangements in respect of compensation on an
       equivalent basis as between cane sugar and beet
       sugar ?
                                                                       Action brought on 3 April 1996 by the Commission of the
                                                                            European Communities against the Kingdom of Spain
(') OJ No L 351 , 1986 , p . 1 .
( 2 ) OJ No L 188 , 1985 , p . 1 .                                                                   ( Case C-107/96 )
C ) OJ No L 256 , 1987, p . 1 .                                                                        ( 96/C 158/ 10 )
                                                                       An action against the Kingdom of Spain was brought before
                                                                       the Court of Justice of the European Communities on
                                                                       3 April 1996 by the Commission of the European
Reference for a preliminary ruling by order of the Supremo              Communities, represented by Richard Wainwright,
Tribunal Administrative ( Second Division — Taxation                   Principal Legal Adviser, and Fernando Castillo de la Torre,
Matters ) of 28 February 1996 in the proceedings pending               of its Legal Service, with an address for service in
before that court between Codiesel — Sociedade de Apoio                 Luxembourg at the office of Carlos Gômez de la Cruz,
Técnico       à   Industria,    Lda,   and   Conselho     Técnico      Wagner Centre .
                              Aduaneiro
                         ( Case C-105 /96 )
                           ( 96/C 158/09 )
                                                                       The applicant claims that the Court should :
 Reference has been made to the Court of Justice of the                 1 , declare that, by failing to adopt and bring into force,
 European Communities by an order of the Supremo                               within the prescribed period, the laws, regulations or
 Tribunal Administrative ( Supreme Administrative Court)                       administrative provisions necessary to comply with
 ( Second Division — Taxation Matters ) of 28 February                         Council Directive 91 /156/EEC ( 1 ) of 18 March 1991
 1996 , which was received at the Court Registry on 1 April                    amending Directive 75/442/EEC ( 2 ) on waste , the
 1 996 , for a preliminary ruling in the proceedings pending                   Kingdom of Spain has failed to fulfil its obligations
 before that court between Codiesel — Sociedade de Apoio                       under Articles 5 and 189 of the Treaty establishing the
 Técnico à Industria, Lda, and Conselho Técnico Aduaneiro                      European Community;
 ( Customs      Examination        Board ) on    the    followings
 questions :                                                            2 , order the defendant to pay the costs .