CELEX: 62006CA0486
Language: en
Date: 2007-12-06 00:00:00
Title: Case C-486/06: Judgment of the Court (Eighth Chamber) of 6 December 2007 (reference for a preliminary ruling) from the Hof van beroep te Antwerpen (Belgium)) — BVBA Van Landeghem v Belgische Staat (Common Customs Tariff — Combined Nomenclature — Tariff classification — Headings 8703 and 8704 — Pick-up type motor vehicle)

26.1.2008   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 22/12
            
         Judgment of the Court (Eighth Chamber) of 6 December 2007 (reference for a preliminary ruling) from the Hof van beroep te Antwerpen (Belgium)) — BVBA Van Landeghem v Belgische Staat
   (Case C-486/06) (1)
   
   (Common Customs Tariff - Combined Nomenclature - Tariff classification - Headings 8703 and 8704 - Pick-up type motor vehicle)
   (2008/C 22/22)
   Language of the case: French
   Referring court
   Hof van beroep te Antwerpen
   Parties to the main proceedings
   
      Applicant: BVBA Van Landeghem
   
      Defendant: Belgische Staat
   Re:
   Reference for a preliminary ruling — Hof van Beroep te Antwerpen (Belgium) — Interpretation of Council Regulation No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and the common customs tariff (OJ 1987 L 256, p. 1) — Headings 8703 and 8704 — Classification of a ‘pick-up’ motor vehicle with an enclosed cabin for use as a passenger compartment and a load space not higher than 50 cm, a luxurious interior, ABS braking system, 4 to 8 litre petrol engine, four-wheel drive and luxurious sports rims
   Operative part of the judgment
   Pick-ups such as those at issue in the main proceedings which consist, on the one hand, of an enclosed cabin for use as a passenger compartment, there being, behind the driver's seat, folding or removable seats with three-point safety belts, and, on the other hand, of a load space which is separated from the cabin, is not higher than 50 centimetres, can be opened only at the rear and has no facilities for attaching a load, which have a luxurious full-option interior (including electrically adjustable leather seats, electrically operated mirrors and windows and a stereo with a CD player), and which are equipped with an anti-lock braking system (ABS), an automatic, 4 to 8-litre, very high-consumption petrol engine, four-wheel drive and luxurious (sports) rims, must be classified, according to their general appearance and the entirety of their characteristics, under heading 8703 of the Combined Nomenclature as set out 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 the annexes to Commission Regulation (EC) No 3115/94 of 20 December 1994, Commission Regulation (EC) No 3009/95 of 22 December 1995 and Commission Regulation (EC) No 1734/96 of 9 September 1996.
   
      (1)  OJ C 20, 27.1.2007.