CELEX: C1999/048/05
Language: en
Date: 1999-02-20 00:00:00
Title: JUDGMENT OF THE COURT (First Chamber) of 10 December 1998 in Case C-328/97 (reference for a preliminary ruling from the Bundesfinanzhof): Glob-Sped AG v. Hauptzollamt Lörrach (Combined Nomenclature - Headings Nos 3004 and 2106 - Vitamin C-based preparations)

20.2.1999             EN                  Official Journal of the European Communities                                       C 48/3
a preliminary ruling in the proceedings pending before               The Combined Nomenclature, as laid down in Annex I to
that court between Georg Bruner, trading as Georg                   Commission Regulation (EEC) No 2505/92 of 14 July
Bruner' and Hauptzollamt Hamburg-Jonas Ð on the                      1992 amending Annexes I and II to Council Regulation
interpretation     of    Commission       Regulation    (EEC)        (EEC) No 2658/87 on the tariff and statistical
No 3846/87 of 17 December 1987 establishing an                       nomenclature and on the Common Customs Tariff is to be
agricultural product nomenclature for export refunds (OJ             interpreted as meaning that products such as Taxofit
L 366, 24.12.1981, p. 1) Ð the Court (Third Chamber),                Vitamin C + Ca Brausetabletten and Taxofit Vitamin C
composed of: J.-P. Puissochet (Rapporteur), President of             Kautabletten are to be classified under heading No 3004.
the Chamber, J. C. Moitinho de Almeida and C.
Gulmann, Judges; N. Fennelly, Advocate-General; L.
                                                                     (1) OJ C 357, 22.11.1997.
Hewlett, Administrator, for the Registrar, has given a
judgment on 10 December 1998, in which it has ruled:
Poultry cuts made up of two hind quarters of a fowl still
attached to one another by the skin of the back constitute
quarters' (code 0207 41 11 000) within the meaning of
the nomenclature of agricultural products for export                               JUDGMENT OF THE COURT
refunds established by Commission Regulation (EEC)
No 3846/87 of 17 December 1987.                                                            (Second Chamber)
                                                                                         of 16 December 1998
(1) OJ C 295, 27.9.1997.
                                                                     in Case C-374/96 (reference for a preliminary ruling from
                                                                     the Finanzgericht Düsseldorf): Florian Vorderbrüggen v.
                                                                                       Hauptzollamt Bielefeld (1)
                                                                     (Additional levy on milk Ð Special reference quantity Ð
                                                                                     Definitive grant Ð Conditions)
              JUDGMENT OF THE COURT                                                          (1999/C 48/06)
                       (First Chamber)
                    of 10 December 1998                                             (Language of the case: German)
in Case C-328/97 (reference for a preliminary ruling from
the Bundesfinanzhof): Glob-Sped AG v. Hauptzollamt
                          Lörrach (1)
                                                                       (Provisional translation; the definitive translation will be
(Combined Nomenclature Ð Headings Nos 3004 and                                published in the European Court Reports)
           2106 Ð Vitamin C-based preparations)
                        (1999/C 48/05)
                                                                     In Case C-374/96: reference to the Court under Article 177
                                                                     of the EC Treaty from the Finanzgericht Düsseldorf for a
               (Language of the case: German)                        preliminary ruling in the proceedings pending before that
                                                                     court between Florian Vorderbrüggen and Hauptzollamt
                                                                     Bielefeld Ð on the validity of Article 3(a)(3) of
                                                                     Commission Regulation (EEC) No 1546/88 of 3 June
  (Provisional translation; the definitive translation will be
                                                                     1988 laying down detailed rules for the application of the
         published in the European Court Reports)
                                                                     additional levy referred to in Article 5(c) of Regulation
                                                                     (EEC) No 804/68 (OJ L 139, 4.6.1988, p. 12), as
In Case C-328/97: reference to the Court under Article 177           amended by Regulation (EEC) No 1033/89 (OJ L 110,
of the EC Treaty from the Bundesfinanzhof (Germany) for              21.4.1989, p. 27) Ð the Court (Second Chamber),
a preliminary ruling in the proceedings pending before               composed of: G. Hirsch (Rapporteur), President of
that court between Glob-Sped AG and Hauptzollamt                     Chamber, G. F. Mancini and R. Schintgen, Judges; P.
Lörrach Ð on the interpretation of heading No 3004 of                LeÂger, Advocate-General; H. A. Rühl, Principal
Annex I to Commission Regulation (EEC) No 2505/92 of                 Administrator, for the Registrar, has given a judgment on
14 July 1992 amending Annexes I and II to Council                    16 December 1998, in which it has ruled:
Regulation (EEC) No 2658/87 on the tariff and statistical
nomenclature and on the Common Customs Tariff (OJ
L 267, 14.9.1992, p. 1) concerning the classification of             Consideration of the question referred has not revealed
vitamin C-based preparations Ð the Court (First                      any factor of such a kind as to affect the validity of the
Chamber), composed of: P. Jann, President of the                     first subparagraph of Article 3(a)(3) of Commission
Chamber, L. Sevón and M. Wathelet (Rapporteur), Judges;              Regulation (EEC) No 1546/88 of 3 June 1988 laying
N. Fennelly, Advocate-General; L. Hewlett, Administrator,            down detailed rules for the application of the additional
for the Registrar, has given a judgment on 10 December               levy referred to in Article 5(c) of Regulation (EEC)
1998, in which it has ruled:                                         No 804/68, as added by Regulation (EEC) No 1033/89, in