CELEX: C1996/210/04
Language: en
Date: 1996-07-20 00:00:00
Title: JUDGMENT OF THE COURT of 11 June 1996 in Case C-2/94 (reference for a preliminary ruling from the College van Beroep voor het Bedrijfsleven): Denkavit Internationaal BV and Others v. Kamer van Koophandel en Fabrieken voor Midden-Gelderland and Others (Directive 69/335/EEC - Registration levy payable to Chamber of Trade and Industry)

20 . 7 . 96         I HN       1            Official Journal of the European Communities                                No C 210/3
              JUDGMENT OF THE COURT                                                    JUDGMENT OF THE COURT
                          of 11 June 1996                                                        ( Fifth Chamber )
in Case C-2/94 (reference for a preliminary ruling from the                                      of 13 June 1996
College van Beroep voor het Bedrijfsleven ): Denkavit
                                                                       in Case C-205/94 ( reference for a preliminary ruling from
Internationaal BV and Others v. Kamer van Koophandel en
      Fabrieken voor Midden-Gelderland and Others ( ! )                the Finanzgericht Baden-Wiirttemberg): Binder GmbH &
                                                                             Co. International v. Hauptzollamt Stuttgart-West (')
(Directive 69/335/EEC — Registration levy payable to                             (Frozen strawberries — Protective measures)
               Chamber of Trade and Industry)
                                                                                                    ( 96/C 210/05 )
                            ( 96/C 210/04 )
                (Language of the case: Dutcb)                                           (Language of the case: German)
(Provisional translation; the definitive translation will be           (Provisional translation; the definitive translation will be
          published in the European Court Reports)                                published in the European Court Reports)
In Case C-2/94 : reference to the Court under Article 177 of
                                                                       In Case C-205/94 : reference to the Court under Article 177
the EC Treaty by the College van Beroep voor het
Bedrijfsleven ( Administrative Court for Trade and Industry            of the EC Treaty from the Finanzgericht ( Finance Court )
of the Netherlands ) for a preliminary ruling in the                   Baden-Wiirttemberg ( Germany ) for a preliminary ruling in
proceedings pending before that court between                          the proceedings pending before that court between Binder
Denkavit Internationaal BV, Galveston BV, Heklicht                     GmbH & Co . International and the Hauptzollamt
Scheepvaartbelangen BV, C. Roeleveld Beheer BV and                     Stuttgart-West — on the validity of Commission Regulation
Others, R. J. Schippefelt, Sigarenhandel Ben Sterk vof, J. H.          ( EEC ) No 2198/90 of 27 July 1990 on protective measures
van Werkhoven Holding Maarssen BV and Kamer van                        applicable to imports of frozen strawberries, frozen
Koophandel en Fabrieken voor Midden-Gelderland, Kamer                  raspberries, provisionally preserved strawberries and
van Koophandel en Fabrieken voor ' s-Gravenhage , Kamer                provisionally preserved raspberries originating in Poland
van Koophandel en Fabrieken voor Amsterdam, Kamer van                  ( OJ No L 198 , 1990 , p . 53 ), and Commission Regulation
Koophandel en Fabrieken voor Utrecht en Omstreken — on                 ( EEC ) No 3797/90 of 21 December 1990 on protective
the interprétation of Council Directive 69/335/EEC of                  measures applicable to imports of certain semi-processed
 17 July 1969 concerning indirect taxes on the raising of              red fruits originating in Poland and Yugoslavia ( OJ No
capital ( OJ, English Special Edition 1969 ( II ), p . 412 ), the      L 365 , 1990, p . 22 ) — the Court ( Fifth Chamber ),
 Court, composed of: G. C. Rodrîguez Iglesias, President,              composed of: D. A. O. Edward, President of the Chamber,
 C. N. Kakouris, D. A. O. Edward, J. -P. Puissochet                    J. -P. Puissochet ( Rapporteur ), J. C. Moitinho de Almeida ,
 ( Rapporteur ) and G. Hirsch ( Présidents of Chambers ), G. F.        L. Sevon and M. Wathelet, Judges; F. G. Jacobs,
Mancini, J. C. Moitinho de Almeida, C. Gulmann, J. L.                  Advocate-General ; L. Hewlett, Administrator, for the
Murray, P. Jann, H. Ragnemalm and L. Sevón, Judges; F. G.              Registrar, gave a judgment on 13 June 1996 , the operative
Jacobs, Advocate-General; L. Hewlett, Administrator, for               part of which is as follows :
 the Registrar, has given a judgment on 11 June 1996 in
which it rules :
                                                                        Consideration of the questions referred for a preliminary
                                                                       ruling has disclosed no factor affecting the validity of
Article 10 (c) of Council Directive 69/335/EEC of 2 7 July              Commission Regulation (EEC) No 2198/90 of27 July 1 990
 1 969 concerning indirect taxes on the raising ofcapital must         on protective measures applicable to imports of frozen
 be interpreted as not prohibiting a levy which is payable             strawberries, frozen raspberries, provisionally preserved
 annually by virtue ofthe registration ofan undertaking with           strawberries and provisionally preserved raspberries
 a Chamber of Trade and Industry, even if that operation                originating in Poland or of Commission Regulation (EEC)
 also serves, where the undertaking is owned by a capital              No 3797/90 of 21 December 1990 on protective measures
 company, as registration of that company, without that                applicable to imports of certain semi-processed red fruits
 latter formality being accompanied by an increase in the levy          originating in Poland and Yugoslavia.
 in question.
                                                                        ( ] ) OJ No C 275 , 1 . 10 . 1994 .
  C ) OJ No C 76 , 12 . 3 . 1994 .