CELEX: C2006/131/38
Language: en
Date: 2006-06-03 00:00:00
Title: Case C-500/04: Judgment of the Court (Sixth Chamber) of  16 February 2006  (reference for a preliminary ruling from the Finanzgericht Düsseldorf) — Proxxon GmbH v Oberfinanzdirektion Köln (Tariff classification — Hand-operated spanners and wrenches and interchangeable spanner sockets)

3.6.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 131/21
            
         Judgment of the Court (Sixth Chamber) of 16 February 2006 (reference for a preliminary ruling from the Finanzgericht Düsseldorf) — Proxxon GmbH v Oberfinanzdirektion Köln
   (Case C-500/04) (1)
   
   (Tariff classification - Hand-operated spanners and wrenches and interchangeable spanner sockets)
   (2006/C 131/38)
   Language of the case: German
   Referring court
   Finanzgericht Düsseldorf (Germany)
   Parties to the main proceedings
   
      Applicant: Proxxon GmbH
   
      Defendant: Oberfinanzdirektion Köln
   Re:
   Reference for a preliminary ruling — Finanzgericht Düsseldorf — Interpretation of the Combined Nomenclature as amended by Commission Regulation (EC) No 1789/2003 of 11 September 2003 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 2003 L 281) — ‘Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles’ within the meaning of Heading 8204 — Screwdriver bits with square drive for slotted-head, cross-head, TX and hexagon socket head screws and square-system torque meter wrenches
   Operative part of the judgment
   
               1.
            
            
               Heading 8204 of the Combined Nomenclature 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 Commission Regulation (EC) No 2388/2000 of 13 October 2000, is to be interpreted as not covering separately imported screwdriver bits with square drive for slotted-head, cross-head, TX (internal Torx) and hexagon socket head screws, as described in the order for reference.
            
         
               2.
            
            
               Heading 8204 of the Combined Nomenclature is to be interpreted as covering separately imported parts of the square system, as described in the order for reference, which are not in direct contact with the fastener during use.
            
         
               3.
            
            
               Heading 8204 of the Combined Nomenclature is to be interpreted as covering separately imported square-system torque meter wrenches of the type described in the order for reference.
            
         
      (1)  OJ C 57, 05.03.2005