CELEX: C2004/273/09
Language: en
Date: 2004-11-06 00:00:00
Title: Judgment of the Court (Third Chamber) of 16 September 2004 in Case C-396/02 (reference for a preliminary ruling from the Gerechtshof te Amsterdam): DFDS BV v Inspecteur der Belastingdienst — Douanedistrict Rotterdam (Common Customs Tariff — Combined Nomenclature — Tariff classification — Subheading 8704 10 — ‘Minitrac’ for the transport and dumping of sand, earth and stones with a sophisticated tipping system)

6.11.2004   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 273/5
            
         
      JUDGMENT OF THE COURT
   
   (Third Chamber)
   of 16 September 2004
   in Case C-396/02 (reference for a preliminary ruling from the Gerechtshof te Amsterdam): DFDS BV v Inspecteur der Belastingdienst — Douanedistrict Rotterdam (1)
   
   (Common Customs Tariff - Combined Nomenclature - Tariff classification - Subheading 8704 10 - ‘Minitrac’ for the transport and dumping of sand, earth and stones with a sophisticated tipping system)
   (2004/C 273/09)
   Language of the case: Dutch
   In Case C-396/02: reference for a preliminary ruling under Article 234 EC from the Gerechtshof te Amsterdam (Netherlands), made by decision of 6 November 2002, received on 11 November 2002, in the proceedings: DFDS BV v Inspecteur der Belastingdienst — Douanedistrict Rotterdam — the Court (Third Chamber), composed of: A. Rosas, acting for the President of the Third Chamber, R. Schintgen and K. Schiemann (Rapporteur), Judges; C. Stix-Hackl, Advocate General; R. Grass, Registrar, has given a judgment on 16 September 2004, in which it has ruled:
   The fact that a flatbed vehicle is equipped with an intricate, versatile and precise tipping function does not exclude its classification as a dumper within the meaning of subheading 8704 10 of the Combined Nomenclature set out in Annex I to Council Regulation (EEC) 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, in the versions resulting from Commission Regulations (EC) Nos 3115/94 of 20 December 1994 and 3009/95 of 22 December 1995.
   
      (1)  OJ C 7 of 11.1.2003.