CELEX: 62015CA0262
Language: en
Date: 2016-05-26 00:00:00
Title: Case C-262/15: Judgment of the Court (Ninth Chamber) of 26 May 2016 (request for a preliminary ruling from the Verwaltungsgerichtshof — Austria) — GD European Land Systems — Steyr GmbH v Zollamt Eisenstadt Flughafen Wien (Reference for a preliminary ruling — Common Customs Tariff — Classification of goods — Regulation (EEC) No 2658/87 — Combined Nomenclature — Heading 8710 and Subheading 9305 91 00 — Note 3 to Section XVII and point (c) of note 1 to Chapter 93 — Tanks and other armoured fighting vehicles — Military weapons — Classification of a turret system)

18.7.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 260/9
            
         Judgment of the Court (Ninth Chamber) of 26 May 2016 (request for a preliminary ruling from the Verwaltungsgerichtshof — Austria) — GD European Land Systems — Steyr GmbH v Zollamt Eisenstadt Flughafen Wien
   (Case C-262/15) (1)
   
   ((Reference for a preliminary ruling - Common Customs Tariff - Classification of goods - Regulation (EEC) No 2658/87 - Combined Nomenclature - Heading 8710 and Subheading 9305 91 00 - Note 3 to Section XVII and point (c) of note 1 to Chapter 93 - Tanks and other armoured fighting vehicles - Military weapons - Classification of a turret system))
   (2016/C 260/12)
   Language of the case: German
   
      Referring court
   
   Verwaltungsgerichtshof
   
      Parties to the main proceedings
   
   
      Appellant: GD European Land Systems — Steyr GmbH
   
      Respondent: Zollamt Eisenstadt Flughafen Wien
   
      Operative part of the judgment
   
   The Combined Nomenclature set out in 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, in the version resulting from Commission Implementing Regulation (EU) No 1001/2013 of 4 October 2013, must be interpreted as meaning that a turret system, such as that at issue in the main proceedings, which was imported for the production of armoured fighting vehicles and was indeed used subsequently for that purpose, comes under heading 8710 of the Common Nomenclature if it is ‘principally’ intended for use on an armoured fighting vehicle, this being a matter for the referring court to determine on the basis of the objective characteristics and properties of the turret system, without the end use to which it is put in the case at hand being determinant for the purpose of its classification. If that is not the case, that turret system must be classified, as a part or accessory of a ‘military weapon’, under subheading 9305 91 00 of the Combined Nomenclature.
   
      (1)  OJ C 294, 7.9.2015.