CELEX: C2005/217/40
Language: en
Date: 2005-09-03 00:00:00
Title: Judgment of the Court (Fourth Chamber) of 7 July 2005 in Joined Cases C-304/04 and 305/04: Reference for a preliminary ruling from the Gerechtshof te Amsterdam in Jacob Meijer BV, Eagle International Freight BV v Inspecteur van de Belastingdienst (Common Customs Tariff — Tariff classification of sound cards for computers — Validity of Regulations (EC) Nos 2086/97 and 2261/98)

3.9.2005   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 217/21
            
         
      JUDGMENT OF THE COURT
   
   (Fourth Chamber)
   of 7 July 2005
   in Joined Cases C-304/04 and 305/04: Reference for a preliminary ruling from the Gerechtshof te Amsterdam in Jacob Meijer BV, Eagle International Freight BV v Inspecteur van de Belastingdienst (1)
   
   (Common Customs Tariff - Tariff classification of sound cards for computers - Validity of Regulations (EC) Nos 2086/97 and 2261/98)
   (2005/C 217/40)
   Language of the case: Dutch
   In Joined Cases C-304/04 and 305/04: reference for a preliminary ruling under Article 234 EC from the Gerechtshof te Amsterdam (Netherlands), made by decisions of 13 July 2004, received at the Court on 19 July 2004, in the proceedings between Jacob Meijer BV (C-304/04), Eagle International Freight BV (C-305/04) and Inspecteur van de Belastingdienst — Douanedistrict Arnhem, the Court (Fourth Chamber), composed of K. Lenaerts, President of the Chamber, N. Colneric and M. Ilešič (Rapporteur), Judges, J. Kokott, Advocate General; R. Grass, Registrar; gave a judgment on 7 July 2005, the operative part of which is as follows:
   Commission Regulation (EC) No 2086/97 of 4 November 1997 and Commission Regulation (EC) No 2261/98 of 26 October 1998 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff are invalid in so far as they classify sound cards for computers such as those at issue in the main proceedings under heading 8543 89 79 of the Combined Nomenclature.
   
      (1)  OJ C 228 of 11.9.2004.