CELEX: C2007/095/17
Language: en
Date: 2007-04-28 00:00:00
Title: Joined Cases C-447/05 and C-448/05: Judgment of the Court (Fourth Chamber) of 8 March 2007 (reference for a preliminary ruling from the Cour d'appel de Paris — France) — Thomson Multimedia Sales Europe (C-447/05), Vestel France (C-448/05) v Administration des douanes et droits indirects (Community Customs Code — Implementing measures — Regulation (EEC) No 2454/93 — Annex 11 — Non-preferential origin of goods — Television receivers — Concept of substantial processing or working — Criterion of added value — Validity)

28.4.2007   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 95/11
            
         Judgment of the Court (Fourth Chamber) of 8 March 2007 (reference for a preliminary ruling from the Cour d'appel de Paris — France) — Thomson Multimedia Sales Europe (C-447/05), Vestel France (C-448/05) v Administration des douanes et droits indirects
   (Joined Cases C-447/05 and C-448/05) (1)
   
   (Community Customs Code - Implementing measures - Regulation (EEC) No 2454/93 - Annex 11 - Non-preferential origin of goods - Television receivers - Concept of substantial processing or working - Criterion of added value - Validity)
   (2007/C 95/17)
   Language of the cases: French
   Referring court
   Cour d'appel de Paris
   Parties to the main proceedings
   
      Applicants: Thomson Multimedia Sales Europe (C-447/05), Vestel France (C-448/05)
   
      Defendant: Administration des douanes et droits indirects
   Re:
   Preliminary ruling — Cour d'appel de Paris — Validity of Annex 11 to Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ 1993 L 253, p. 1) — Criteria for determining the non-preferential origin of goods — Television manufactured in Poland but the cathode ray tube of which, representing 42.43 % of the value of the apparatus, originates in Korea
   Operative part of the judgment
   Consideration of the questions raised has disclosed nothing capable of affecting the validity of the provisions in column three, under heading 8528 of the Combined Nomenclature, set out in Annex 11 to Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code.
   
      (1)  OJ C 48, 25.2.2006.