CELEX: C2001/200/26
Language: en
Date: 2001-07-14 00:00:00
Title: Judgment of the Court (Second Chamber) of 10 May 2001 in Case C-288/99 (reference for a preliminary ruling from the Hessisches Finanzgericht, Kassel): VauDe Sport GmbH & Co. KG, formerly vauDe Sport Albrecht von Dewitz v Oberfinanzdirektion Koblenz (Common customs tariffs — Tariff headings — Classification in the Combined Nomenclature — Child carrier)

14.7.2001                EN                      Official Journal of the European Communities                                           C 200/15
                  JUDGMENT OF THE COURT                                                      JUDGMENT OF THE COURT
                         (Second Chamber)                                                             (Fifth Chamber)
                           of 10 May 2001                                                             of 10 May 2001
in Case C-288/99 (reference for a preliminary ruling from                   in Case C-389/99 (reference for a preliminary ruling from
the Hessisches Finanzgericht, Kassel): VauDe Sport GmbH                     the Rovaniemen hallinto-oikeus): proceedings pending
& Co. KG, formerly vauDe Sport Albrecht von Dewitz v                               before that court brought by Sulo Rundgren (1)
                 Oberfinanzdirektion Koblenz (1)
                                                                            (Social Security — Insurance contributions payable by
(Common customs tariffs — Tariff headings — Classifi-                       pensioners who settled in a Member State before the entry
    cation in the Combined Nomenclature — Child carrier)                    into force in that State of Regulations (EEC) Nos 1408/71
                                                                            and 1612/68 — Right of the State of residence to charge
                                                                            contributions on old-age and invalidity benefits paid by
                           (2001/C 200/26)                                  another Member State — Effect of an agreement by virtue
                                                                            of which the Nordic countries reciprocally waive all reim-
                                                                                     bursement of sickness and maternity benefits)
                    (Language of the case: German)
                                                                                                      (2001/C 200/27)
(Provisional translation; the definitive translation will be published
                    in the European Court Reports)                                             (Language of the case: Finnish)
In Case C-288/99: reference to the Court under Article 177 of
the EC Treaty (now Article 234 EC) from the Hessisches                      (Provisional translation; the definitive translation will be published
Finanzgericht, Kassel, (Finance Court for Hessen, Kassel) Ger-                                 in the European Court Reports)
many, for a preliminary ruling in the proceedings pending
before that court between VauDe Sport GmbH & Co. KG,
                                                                            In Case C-389/99: reference to the Court under Article 234
formerly vauDe Sport Albrecht von Dewitz, and Oberfinanzdi-
                                                                            EC from the Rovaniemen hallinto-oikeus (Rovaniemi Adminis-
rektion Koblenz — on the interpretation of the Combined
                                                                            trative Court), (Finland) for a preliminary ruling in the
Nomenclature set out in Annex I to Commission Regulation
                                                                            proceedings pending before that court brought by Sulo
(EC) No 1359/95 of 13 June 1995 amending Annexes I and II
                                                                            Rundgren — on the interpretation of various provisions of
to Council Regulation (EEC) No 2658/87 on the tariff and
                                                                            Council Regulation (EEC) No 1408/71 of 14 June 1971 on the
statistical nomenclature and on the Common Customs Tariff,
                                                                            application of social security schemes to employed persons, to
and repealing Regulation (EEC) No 802/80 (OJ 1995 L 142,
                                                                            self-employed persons and to members of their families
p. 1) — the Court (Second Chamber), composed of: V. Skouris,
                                                                            moving within the Community, as amended and updated by
President of the Chamber, R. Schintgen (Rapporteur) and
                                                                            Council Regulation (EEC) No 2001/83 of 2 June 1983 (OJ
N. Colneric, Judges; L.A. Geelhoed, Advocate General; H. von
                                                                            1983 L 230, p. 6), as last amended at the material time by
Holstein, Deputy Registrar, for the Registrar, has given a
                                                                            Council Regulation (EC) No 3096/95 of 22 December 1995
judgment on 10 May 2001, in which it has ruled:
                                                                            (OJ 1995 L 335, p. 10) and of Council Regulation (EEC)
                                                                            No 1612/68 of 15 October 1968 on freedom of movement
The Combined Nomenclature, set out in Annex I to Commission                 for workers within the Community (OJ, English Special Edition
Regulation (EC) No 1359/95 of 13 June 1995 amending Annexes I               1968 (II), p. 475), and also on the interpretation of Articles 6
and II to Council Regulation (EEC) No 2658/87 on the tariff and             and 48 of the EC Treaty (now, after amendment, Articles 12
statistical nomenclature and on the Common Customs Tariff, and              EC and 39 EC) — the Court (Fifth Chamber), composed
repealing Regulation (EEC) No 802/80 is to be interpreted in such           of: A. La Pergola (Rapporteur), President of the Chamber,
a way that a product called a ‘child carrier’, which is designed for        M. Wathelet, D.A.O. Edward, P. Jann and L. Sevón, Judges;
carrying a child in a seated position on an adult’s back, consists          S. Alber, Advocate General; H. von Holstein, Deputy Registrar,
essentially of a support frame of aluminium tubing and a child’s seat       for the Registrar, has given a judgment on 10 May 2001, in
of synthetic material, is assembled by being sewn together, is padded       which it has ruled:
at the sides and at head level, and fitted out with safety belts, padded
shoulder straps and a textile waist band, and which includes a pocket       1.    Council Regulation (EEC) No 1408/71 of 14 June 1971 on
for storing small items under the seat, is to be classified under tariff          the application of social security schemes to employed persons,
heading 6307.                                                                     to self-employed persons and to members of their families
                                                                                  moving within the Community, as amended and updated by
                                                                                  Council Regulation (EEC) No 2001/83 of 2 June 1983, as
(1) OJ C 299 of 16.10.1999.                                                       last amended at the material time by Council Regulation (EC)
                                                                                  No 3096/95 of 22 December 1995 applies to a person who,
                                                                                  at the time when the Regulation entered into force in a Member
                                                                                  State: