CELEX: C1996/180/18
Language: en
Date: 1996-06-22 00:00:00
Title: JUDGMENT OF THE COURT (Third Chamber) of 28 March 1996 in Case C-99/94 (reference for a preliminary ruling from the Finanzgericht Rheinland-Pfalz): Robert Birkenbeul GmbH & Co. KG v. Hauptzollamt Koblenz (Anti-dumping duties on imports of electric motors)

22 . 6 . 96             EN                    Official Journal of the European Communities                                  No C 180/9
4.    Orders the Commission to bear its own costs .                                     JUDGMENT OF THE COURT
                                                                                                  ( Third Chamber)
(M OJ No C 316 , 12 . 11 . 1994 .                                                                of 28 March 1996
                                                                         in Case C-99/94 (reference for a preliminary ruling from the
                                                                         Finanzgericht Rheinland-Pfalz ): Robert Birkenbeul GmbH
                                                                                    & Co. KG v. Hauptzollamt Koblenz ( J )
                                                                              (Anti-dumping duties on imports of electric motors)
                                                                                                     ( 96/C 180/ 18 )
               JUDGMENT OF THE COURT                                                     (Language of tbe case: German)
                           ( Fifth Chamber )
                        of 28 March 1996                                 (Provisional translation; the definitive translation will be
                                                                                   published in the European Court Reports)
in Case C-468/93 (reference to the Court for a preliminary
ruling from the Gerechtshof te Leeuwarden ): Gemeente
                                                                         In Case C-99/94 : reference to the Court under Article 177 of
      Emmen v. Belastingdienst Grote Ondernemingen ( 1 )
                                                                         the EC Treaty from the Finanzgericht Rheinland-Pfalz
(Sixth VA TDirective — Article 13B (h) and Article 4 (3) (b)
                                                                         ( Finance Court, Rhineland-Palatinate ), Germany for a
                  — Supply of building land)                             preliminary ruling in the proceedings pending before that
                             ( 96/C 180/ 17 )                            court between Robert Birkenbeul GmbH & Co . KG v .
                                                                         Hauptzollamt Koblenz on the interpretation of Commission
                                                                         Regulation ( EEC ) No 3019/86 of 30 September 1986
                 (Language of the case: Dutcb)                           imposing a provisional anti-dumping duty on imports of
                                                                         standardized multiphase electric motors having an output of
                                                                         more than 0,75 kW but not more than 75 kW, originating in
(Provisional translation; the definitive translation will be
                                                                         Bulgaria, Czechoslovakia , the German Democratic
           published in the European Court Reports)                      Republic, Hungary, Poland, Romania and the USSR ( OJ No
                                                                         L 280, 1986 , p . 68 ), and of Council Regulation ( EEC )
In Case C-468/93 , reference to the Court under Article 177              No 864/87 of 23 March 1987 imposing a definitive
of the EC Treaty by the Gerechtshof te Leeuwarden                        anti-dumping duty on imports of standardized multiphase
 ( Regional Court of Appeal, Leeuwarden ) (Netherlands ) for             electric motors having an output of more than 0,75 kW but
a preliminary ruling in the proceedings pending before that              not more than 75 kW, originating in Bulgaria,
court between Gemeente Emmen and Belastingdienst Grote                    Czechoslovakia, the German Democratic Republic,
 Ondernemingen — on the interpretation of the combined                   Hungary, Poland and the Soviet Union, and definitively
provisions of Article 13B ( h ) and Article 4 ( 3 ) ( b ) of the Sixth   collecting the amounts secured as provisional duties ( OJ No
 Council Directive ( 77/38 8/EEC ) of 17 May 1977 on the                 L 83 , 1987, p . 1 ), the Court ( Third Chamber ), composed of
harmonization of the laws of the Member States relating to               J. -P. Puissochet ( Rapporteur ), President of the Chamber,
turnover taxes — Common system of value-added tax:                       J. C. Moitinho de Almeida and C. Gulmann, Judges; N.
 uniform basis of assessment ( OJ No L 145 , 1977, p . 1 ) — the          Fennelly, Advocate-General; H. A. Riihl, Principal
 Court ( Fifth Chamber ) composed of D. A. O. Edward,                    Administrator, for the Registrar, has given a judgment on
                                                                         28 March 1996 in which it ruled :
 President of the Chamber, J. -P. Puissochet ( Rapporteur ),
J. C. Moitinho de Almeida, C. Gulmann and M. Wathelet,
Judges; Advocate-General : N. Fennelly, Registrar: H. von                 Commission Regulation (EEC) No 3019/86 of
 Holstein, Deputy Registrar, gave a judgment on 28 March                 30 September 1986 imposing a provisional anti-dumping
  1996 , the operative part of which is as follows :                      duty on imports of standardized multiphase electric motors
                                                                          having an output of more than 0,75 k W but not more than
                                                                          75 kW, originating in Bulgaria, Czechoslovakia, the
 It is for the Member States to define the concept of 'building           German Democratic Republic, Hungary, Poland, Romania
 land' within the meaning of the combined provisions of                   and the USSR, and Council Regulation (EEC) No 864/87 of
 Article 13B (h) and Article 4 (3) (b) of the Sixth Council               23 March 1 987 imposing a definitive anti-dumping duty on
 Directive (77/388/EEC) of 17 May 1977 on the                             imports of standardized multiphase electric motors having
 harmonization of the laws of the Member States relating to               an output of more than 0,75 kW but not more than 75 kW,
 turnover taxes — Common system of value-added tax:                       originating in Bulgaria, Czechoslovakia, the German
 uniform basis ofassessment. It therefore does not fall to the            Democratic Republic, Hungary, Poland and the Soviet
  Court to specify what degree of improvement land which                  Union, and definitively collecting the amounts secured as
 has not been built on must exhibit in order to be categorized            provisional duties, must be interpreted as applying only to
 as building land within the meaning of that Directive.                   imports of standardized, multiphase electric motors which
                                                                          are complete or finished.
  (!) OJ No C 43 , 12 . 2 . 1994 .
                                                                          (') OJ No C 132 , 14 . 5 . 1994 .