CELEX: C1995/268/33
Language: en
Date: 1995-10-14 00:00:00
Title: Reference for a preliminary ruling by the Bundesfinanzhof by order of that court of 20 June 1995 in the case of Ludwig Wünsche & Co. v. Hauptzollamt Hamburg-Jonas - Export refund department (Case C-276/95)

14 . 10 . 95          EN                    Official Journal of the European Communities                                 No C 268/ 15
     action against the Council of the European Union and               the Bundesfinanzhof ( Federal Finance Court ) of 20 June
     the joined party, the Kingdom of Spain, for the                     1 995 , which was received at the Court Registry on
     annulment of Article 115 of Council Regulation ( EC )              14 August 1995 , for a preliminary ruling in the case of
     No 40/94, and declare admissible the applicant's action            Ludwig Wunsche & Co . v . Hauptzollamt Hamburg-Jonas
     against the Council of the European Union and the                  — Export refund department — on the following
     Kingdom of Spain for the annulment of the said                     questions :
     Article 115 ,
                                                                        1 . Does the classification of esterified potato starch within
— order the Council to pay the costs of the appeal .                         tariff subheading 39.06 B I of the Common Customs
                                                                             Tariff 1987 or within tariff subheading 11.08 A IV of
Pleas in law and main arguments adduced in support:                          the Common Customs Tariff 1987 depend on its acetyl
The Court of First Instance wrongly held that the applicant                  content and consequently on the degree of its
                                                                             esterification ?
was affected solely in her objective capacity as a trade-mark
agent, in the same way as any other trade-mark agent                    2 . If the answer is in the affirmative : how high could the
finding himself, actually or potentially, in a comparable                    maximum acetyl content have been in the case of
situation as regards the use of the Dutch language . The                     esterified potato starch exported between April 1987
Court of First Instance overlooked, however, the fact that,                  and August 1987 so as not to preclude its classification
where a category of persons falls to be considered, it must                  within tariff subheading 11.08 A IV of the Common
necessarily be a valid category. In the present case, the Court              Customs Tariff 1987 ?
of First Instance has created a category which is incapable of
existing, since, according to Regulation No 1 of the Council
determining the languages to be used by the European
Community, any person established in an EC country may                  Reference for a preliminary ruling by the Bundesfinanzhof
use his own language .                                                  by order of that court of 20 June 1995 in the case of Ludwig
                                                                        Wiinsche & Co. v. Hauptzollamt Hamburg-Jonas —
                                                                                           Export refund department
                                                                                                 Case C-2 76/95 )
Reference for a preliminary ruling by the Bundesfinanzhof
by order of that court of 20 June 1995 in the case of Ludwig                                     ( 95/C 268/33 )
                                                                                                                                  \
Wunsche & Co v. Hauptzollamt Hamburg-Jonas — Export                     Reference has been made to the Court of Justice of the
                       refund department                                European Communities by order of the Seventh Chamber of
                          Case C-2 74/95                                the Bundesfinanzhof ( Federal Finance Court ) of 20 June
                          ( 95/C 268/31 )                               1995 , which was received at the Court Registry on
                                                                        14 August 1995 , for a preliminary ruling in the case of
Reference has been made to the Court of Justice of the                  Ludwig Wunsche & Co . v . Hauptzollamt Hamburg-Jonas
European Communities by order of the Seventh Chamber of                 — Export refund department — on the following
the Bundesfinanzhof ( Federal Finance Court ) of 20 June                questions :
1995 , which was received at the Court Registry on
14 August 1995 , for a preliminary ruling in the case of                1 . Does the classification of esterified potato starch within
Ludwig Wunsche & Co v . Hauptzollamt Hamburg-Jonas                           tariff subheading 39.06 B I of the Common Customs
— Export refund department — on the following                                Tariff 1987 or within tariff subheading 11.08 A IV of
questions :
                                                                             the Common Customs Tariff 1987 depend on its acetyl
                                                                             content and consequently on the degree of its
1 , does the tariff classification of esterified potato starch               esterification ?
     within subheading 3505 10 50 of the combined
     nomenclature depend on its acetyl content and                      2 . If the answer is in the affirmative: how high could the
     consequently on the degree of its esterification ?                      maximum acetyl content have been in the case of
                                                                             esterified potato starch exported between March 1987
2 . If the answer is in the affirmative : how high could the                 and December 1987 so as not to preclude its
     maximum acetyl content have been in the case of                         classification within tariff subheading 1 1.08 A IV of the
     esterified potato starch exported in February 1988 so as                Common Customs Tariff 1987 ?
     not to preclude its tariff classification within subheading
      1108 13 00 of the combined nomenclature ?
                                                                        Appeal brought on 14 August 1995 by Erika Lenz and
                                                                        Volker Lenz against the order made on 14 June 1995 by the
Reference for a preliminary ruling by the Bundesfinanzhof               Fourth Chamber of the Court of First Instance of the
by order of that court of 20 June 1995 in the case of Ludwig            European Communities in Joined Cases T-462/93 ,
Wunsche & Co. v. Hauptzollamt Hamburg-Jonas —                           T-464/93 and T-470/93 between Erika Lenz and Volker
                   Export refund department                             Lenz and the Commission of the European Communities
                        ( Case C-275 /95 )                                                    ( Case C-277/95 P )
                          ( 95/C 268/32 )                                                        ( 95/C 268/34 )
Reference has been made to the Court of Justice of the                  An appeal against the order made on 14 June 1995 by the
European Communities by order of the Seventh Chamber of                 Fourth Chamber of the Court of First Instance of the