CELEX: C2001/200/08
Language: en
Date: 2001-07-14 00:00:00
Title: Judgment of the Court (Second Chamber) of 5 April 2001 in Case C-201/99 (reference for a preliminary ruling from the Finanzgericht Düsseldorf): Deutsche Nichimen GmbH v Hauptzollamt Düsseldorf (Common Customs Tariff — Tariff headings — Classification in the Combined Nomenclature — Satellite television receivers)

14.7.2001                 EN                     Official Journal of the European Communities                                            C 200/5
                   JUDGMENT OF THE COURT                                                      JUDGMENT OF THE COURT
                            (Fifth Chamber)                                                          (Second Chamber)
                           of 29 March 2001                                                            of 5 April 2001
in Case C-404/99: Commission of the European Communi-                       in Case C-201/99 (reference for a preliminary ruling from
                       ties v French Republic (1)                           the Finanzgericht Düsseldorf): Deutsche Nichimen GmbH
                                                                                              v Hauptzollamt Düsseldorf (1)
(Failure by a Member State to fulfil its obligations — Sixth
VAT Directive — Taxable amount — Exclusion — Service                        (Common Customs Tariff — Tariff headings — Classifi-
                                 charges)                                   cation in the Combined Nomenclature — Satellite television
                                                                                                           receivers)
                            (2001/C 200/07)
                                                                                                       (2001/C 200/08)
                      (Language of the case: French)
                                                                                                (Language of the case: German)
(Provisional translation; the definitive translation will be published
                     in the European Court Reports)                         (Provisional translation; the definitive translation will be published
                                                                                                in the European Court Reports)
In Case C-404/99: Commission of the European Communities
(Agent: E. Traversa, assisted by N. Coutrelis) v French Republic            In Case C-201/99: reference to the Court under Article 234
(Agents: K. Rispal-Bellanger and S. Seam) — application for a               EC from the Finanzgericht (Finance Court) Düsseldorf (Ger-
declaration that, by authorising, under certain conditions, the             many) for a preliminary ruling in the proceedings pending
exclusion from the taxable amount for the purposes of value                 before that court between Deutsche Nichimen GmbH and
added tax of the ‘service charges’ claimed by certain taxable               Hauptzollamt Düsseldorf — on the interpretation of the
persons, the French Republic has failed to fulfil its obligations           Combined Nomenclature of the Common Customs Tariff as
under Articles 2(1) and 11A(1)(a) of the Sixth Council Directive            set out in Annex I to Council Regulation (EEC) No 2658/87 of
77/388/EEC of 17 May 1977 on the harmonisation of the                       23 July 1987 on the tariff and statistical nomenclature and on
laws of the Member States relating to turnover taxes —                      the Common Customs Tariff (OJ 1987 L 256, p. 1), as
Common system of value added tax: uniform basis of assess-                  amended by the Annexes to Commission Regulation (EEC)
ment (OJ 1977 L 145, p. 1) — the Court (Fifth Chamber),                     No 2886/89 of 2 August 1989 (OJ 1989 L 252, p. 1),
composed of: A. La Pergola, President of the Chamber,                       Commission Regulation (EEC) No 2472/90 of 31 July 1990
M. Wathelet (Rapporteur), D.A.O. Edward, P. Jann and                        (OJ 1990 L 247, p. 1) and Commission Regulation (EEC)
L. Sevón, Judges; J. Mischo, Advocate General; H.A. Rühl,                  No 2587/91 of 26 July 1991 (OJ 1991 L 250, p. 1) — the
Principal Administrator, for the Registrar, has given a judgment            Court (Second Chamber), composed of: V. Skouris, President
on 29 March 2001, in which it:                                              of the Chamber, R. Schintgen (Rapporteur) and N. Colnerie,
                                                                            Judges; F.G. Jacobs. Advocate General; H. von Holstein, Deputy
1.    Declares that, by authorising, under certain conditions, the          Registrar, for the Registrar, has given a judgment on 5 April
      exclusion from the taxable amount for the purposes of value           2001, in which it has ruled:
      added tax of the compulsory price supplements claimed by
      certain taxable persons by way of remuneration for the service        The Combined Nomenclature of the Common Customs Tariff as set
      provided (‘service charges’), the French Republic has failed to       out in Annex I to Council Regulation (EEC) No 2658/87 of 23 July
      fulfil its obligations under Articles 2(1) and 11A(1)(a) of the       1987 on the tariff and statistical nomenclature and on the Common
      Sixth Council Directive 77/388/EEC of 17 May 1977 on the              Customs Tariff, as amended by the Annexes to Commission
      harmonisation of the laws of the Member States relating to            Regulation (EEC) No 2886/89 of 2 August 1989, Commission
      turnover taxes — Common system of value added tax: uniform            Regulation (EEC) No 2472/90 of 31 July 1990 and Commission
      basis of assessment;                                                  Regulation (EEC) No 2587/91 of 26 July 1991, must be interpreted
                                                                            as meaning that between 1990 and 1992 satellite television receivers
2.    Orders the French Republic to pay the costs.                          were to be classified under tariff heading 8528.
(1) OJ C 47 of 19.2.2000.                                                   (1) OJ C 204 of 17.7.1999.