CELEX: C1998/055/17
Language: en
Date: 1998-02-20 00:00:00
Title: JUDGMENT OF THE COURT (First Chamber) of 18 December 1997 in Case C-382/95 (reference for a preliminary ruling from the Bundesfinanzhof): Techex Computer + Grafik Vertriebs GmbH v. Hauptzollamt München (Common Customs Tariff - Tariff headings - Tariff classification of a 'Vista' board electronic component intended for image processing and capable of being used as a graphics card in a computer - Classification in the Combined Nomenclature)

C 55/10               EN                  Official Journal of the European Communities                                      20.2.98
(OJ L 228, 11.8.1992, p. 1) or, in the alternative, by               88 of 21 September 1988 (OJ L 298, 31.10.1988, p. 1),
failing to inform the Commission thereof, the Kingdom of             Commission Regulation (EEC) No 2886/89 of 2 August
Spain has failed to fulfil its obligations under the EC              1989 (OJ L 282, 21.10.1989, p. 1) and Commission
Treaty Ð the Court (Fifth Chamber), composed of: C.                  Regulation (EEC) No 2472/90 of 31 July 1990 (OJ L 247,
Gulmann, President of the Chamber, M. Wathelet, J. C.                10.9.1990, p. 1) Ð the Court (First Chamber), composed
Moitinho de Almeida (Rapporteur), P. Jann and L. Sevón,              of: M. Wathelet, President of the Chamber, D. A. O.
Judges; A. La Pergola, Advocate-General; L. Hewlett,                 Edward (Rapporteur) and L. Sevón, Judges; C. O. Lenz,
Administrator, for the Registrar, has given a judgment on            Advocate-General; H. A. Rühl, Principal Administrator,
18 December 1997, in which it:                                       for the Registrar, has given a judgment on 18 December
                                                                     1997, in which it has ruled:
1. declares that, by failing to adopt within the prescribed
     period the laws, regulations and administrative                 Image processing, as it can be carried out with an
     provisions necessary to comply with Council Directive           automatic data-processing machine unit which includes,
     92/49/EEC of 18 June 1992 on the coordination of                inter alia, an analogue/digital converter, a high-quality
     laws, regulations and administrative provisions                 graphics processor and a digital/analogue converter, is not
     relating to direct insurance other than life assurance          to be regarded as the performance of a specific function'
     and amending Directives 73/239/EEC and 88/357/                  for the purposes of the last paragraph of Note 5(B) to
     EEC (third non-life insurance Directive), the Kingdom           Chapter 84 of the Combined Nomenclature of the
     of Spain has failed to fulfil its obligations under that        Common Customs Tariff in Annex I to Council
     Directive;                                                      Regulation (EEC) No 2658/87 of 23 July 1987 on the
                                                                     tariff and statistical nomenclature and on the Common
                                                                     Customs Tariff, as amended by the Annexes to
2. orders the Kingdom of Spain to pay the costs.
                                                                     Commission Regulations (EEC) No 3174/88 of
                                                                     21 September 1988, (EEC) No 2886/89 of 2 August 1989
(1) OJ C 16, 20.1.1996.                                              and (EEC) No 2472/90 of 31 July 1990.
                                                                     (1) OJ C 31, 3.2.1996.
               JUDGMENT OF THE COURT
                        (First Chamber)
                    of 18 December 1997                                             JUDGMENT OF THE COURT
in Case C-382/95 (reference for a preliminary ruling from                                   (Fifth Chamber)
the Bundesfinanzhof): Techex Computer + Grafik
                                                                                         of 18 December 1997
        Vertriebs GmbH v. Hauptzollamt München (1)
                                                                     in Case C-384/95 (reference for a preliminary ruling from
(Common Customs Tariff Ð Tariff headings Ð Tariff
                                                                     the Finanzgericht des Landes Brandenburg): Landboden-
classification of a Vista' board electronic component
                                                                        Agrardienste GmbH & Co. KG v. Finanzamt Calau (1)
intended for image processing and capable of being used
as a graphics card in a computer Ð Classification in the             (VAT Ð Supply of services Ð National compensation for
                  Combined Nomenclature)                                       the extensification of potato production)
                          (98/C 55/17)                                                        (98/C 55/18)
               (Language of the case: German)                                       (Language of the case: German)
  (Provisional translation; the definitive translation will be
          published in the European Court Reports)                     (Provisional translation; the definitive translation will be
                                                                              published in the European Court Reports)
In Case C-382/95: reference to the Court under Article 177
of the EC Treaty from the Bundesfinanzhof (Federal                   In Case C-384/95: reference to the Court under Article 177
Finance Court), for a preliminary ruling in the proceedings          of the EC Treaty from the Finanzgericht des Landes
pending before that court between Techex Computer +                  Brandenburg (Finance Court of the Land of Brandenburg),
Grafik Vertriebs GmbH and Hauptzollamt München Ð                     Germany, for a preliminary ruling in the proceedings
on the interpretation of the Combined Nomenclature of                pending before that court between Landboden-
the Common Customs Tariff in Annex I to Council                      Agrardienste GmbH & Co. KG and Finanzamt Calau Ð
Regulation (EEC) No 2658/87 of 23 July 1987 on the                   on the interpretation of Articles 6(1), 11(A)(1)(a) and
tariff and statistical nomenclature and on the Common                12(3)(a) of and Annex H to the Sixth Council Directive
Customs Tariff (OJ L 256, 7.9.1987, p. 1), as amended by             77/388/EEC of 17 May 1977 on the harmonisation of the
the Annexes to Commission Regulation (EEC) No 3174/                  laws of the Member States relating to turnover taxes Ð