CELEX: C2002/084/43
Language: en
Date: 2002-04-06 00:00:00
Title: Judgment of the Court (Fourth Chamber) 7 February 2002 in Case C-276/00 (Reference for a preliminary ruling from the Hessisches Finanzgericht, Kassel): Turbon International GmbH v Oberfinanzdirektion Koblenz (Common customs tariff — Tariff headings — Classification in the Combined Nomenclature of ink-cartridges compatible with Epson Stylus Colour printers — Inks (heading 3215) — Parts and accessories of machines under heading 8471 (heading 8473))

6.4.2002                 EN                     Official Journal of the European Communities                                             C 84/27
Battistello Venanzio & C. Sas and Istituto nazionale per                   L 256, p. 1), as amended by Commission Regulation (EC)
l’assicurazione contro gli infortuni sul lavoro (INAIL), on the            No 1734/96 of 9 September 1996 (OJ 1996 L 238, p. 1), the
interpretation of Articles 85, 86 and 90 of the EC Treaty (now             Court (Fourth Chamber), composed of: D.A.O. Edward, acting
Articles 81 EC, 82 EC and 86 EC),the Court (Fifth Chamber),                for the President of the Chamber, A. La Pergola and
composed of: S. von Bahr, President of the Fourth Chamber,                 C.W.A. Timmermans (Rapporteur), Judges, Advocate General:
acting for the President of the Fifth Chamber, D.A.O. Edward,              J. Mischo, Registrar: R. Grass, has given a judgment on
A. La Pergola, M. Wathelet (Rapporteur) and C.W.A. Timmer-                 7 February 2002, in which it has ruled:
mans, Judges, Advocate General: F.G. Jacobs, Registrar: H. von
Holstein, Deputy Registrar, has given a judgment on 22 January
2002, in which it has ruled:                                               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)
The concept of an undertaking, within the meaning of Articles 85           No 1734/96 of 9 September 1996, must be interpreted as meaning
and 86 of the EC Treaty (now Articles 81 EC and 82 EC), does not           that an ink-cartridge without integrated print head, consisting of
cover a body which is entrusted by law with the management of a            plastic casing, foam, a metal screen, seals, tape seal, labels, ink and
scheme providing insurance against accidents at work and occu-             packing material, which, as regards both the cartridge and the ink,
pational diseases, such as the Istituto nazionale per l’assicurazione      can only be used in a printer with the same characteristics as ink-jet
contro gli infortuni sul lavori (INAIL).                                   Epson Stylus Colour printers, is to be classified under sub-heading
                                                                           No 3215 90 80 of the Combined Nomenclature.
(1) OJ C 233 of 12.8.2000.
                                                                           (1) OJ C 259 of 9.9.2000.
                  JUDGMENT OF THE COURT
                          (Fourth Chamber)
                                                                                             JUDGMENT OF THE COURT
                           7 February 2002
                                                                                                    (Second Chamber)
in Case C-276/00 (Reference for a preliminary ruling from
the Hessisches Finanzgericht, Kassel): Turbon Inter-
     national GmbH v Oberfinanzdirektion Koblenz (1)                                                 7 February 2002
(Common customs tariff — Tariff headings — Classification                  in Case C-328/00 (Reference for a preliminary ruling from
in the Combined Nomenclature of ink-cartridges compatible                  the Bayerisches Verwaltungsgericht Regensburg): Maria
with Epson Stylus Colour printers — Inks (heading 3215)                           Weber and Martin Weber v Freistaat Bayern (1)
— Parts and accessories of machines under heading 8471
                           (heading 8473))
                                                                           (Common agricultural policy — Support system for oil-seeds
                            (2002/C 84/43)                                           — Validity of Regulation (EEC) No 525/93)
                   (Language of the case: German)                                                     (2002/C 84/44)
(Provisional translation; the definitive translation will be published                        (Language of the case: German)
                    in the European Court Reports)
                                                                           (Provisional translation; the definitive translation will be published
                                                                                               in the European Court Reports)
In Case C-276/00: Reference to the Court under Article 177
of the EC Treaty (now Article 234 EC) from the Hessisches
Finanzgericht, Kassel (Germany), for a preliminary ruling in
the proceedings pending before that court between Turbon
International GmbH, acting in its capacity as successor to                 In Case C-328/00: Reference to the Court under Article 234
Kores Nordic Deutschland GmbH, and Oberfinanzdirektion                     EC by the Bayerisches Verwaltungsgericht Regensburg (Germ-
Koblenz, on the interpretation of headings 3215 and 8473 of                any) for a preliminary ruling in the proceedings pending before
the Combined Nomenclature in Annex I to Council Regulation                 that court between Maria Weber, Martin Weber and Freistaat
(EEC) No 2658/87 of 23 July 1987 on the tariff and statistical             Bayern, on the validity of Commission Regulation (EEC)
nomenclature and on the Common Customs Tariff (OJ 1987                     No 525/93 of 8 March 1993 establishing the value of the final