CELEX: C1997/295/13
Language: en
Date: 1997-09-27 00:00:00
Title: JUDGMENT OF THE COURT (First Chamber) of 17 July 1997 in Case C-142/96 (reference for a preliminary ruling from the Bundesfinanzhof): Hauptzollamt München v. Wacker Werke GmbH & Co. KG (Outward processing relief - Total or partial relief from import duties - Determination of value of compensating products and temporary export goods - Reasonable means of determining value)

c 295/8                 1 EN 1                 Official Journal of the European Communities                                      27 . 9 . 97
               JUDGMENT OF THE COURT                                                     JUDGMENT OF THE COURT
                           ( Sixth Chamber)                                                         ( First Chamber)
                            of 17 July 1997                                                         of 17 July 1997
       in Case C-52/96 : Commission of the European                       in Case C- 142/96 ( reference for a preliminary ruling from
            Communities v. Kingdom of Spain (')                           the Bundesfinanzhof): Hauptzollamt Munchen v. Wacker
                                                                                            Werke GmbH 8c Co. KG (')
(Failure of a Member State to fulfil its obligations —
Article 5 of the EC Treaty and Article 11 (2) of Annex VIII               (Outward processing relief — Total or partial relief from
to the Staff Regulations of Officials of the European                     import duties — Determination of value of compensating
Communities — Failure to take the measures necessary to                   products and temporary export goods — Reasonable
enable pension entitlements of officials to be transferred to                               means of determining value)
                       the Community scheme)
                                                                                                      ( 97/C 295/ 13 )
                              ( 97/C 295/ 12 )
                                                                                          (Language of the case: German)
                (Language of the case: Spanish)
                                                                             (Provisional translation; the definitive translation will be
  (Provisional translation; the definitive translation will be                      published in the European Court Reports)
          published in the European Court Reports)
                                                                          In Case C-142/96 : reference to the Court under Article 177
In Case C-52/96 : Commission of the European
                                                                          of the EC Treaty from the Bundesfinanzhof for a
Communities ( represented by Julian Currall and Francisco
                                                                          preliminary ruling in the proceedings pending before that
Enrique Gonzalez Diaz ) v. Kingdom of Spain ( represented                 court between Hauptzollamt Munchen and Wacker Werke
by Rosario Silva de Lapuerta, Abogado del Estado ) —
                                                                          GmbH & Co . KG on the interpretation of the second
application for a declaration that, by failing to adopt the
                                                                          subparagraph of Article 13 ( 2 ) of Council Regulation
national measures necessary to ensure that officials of the
                                                                          ( EEC ) No 2473/86 of 24 July 1986 on outward processing
institutions are able to transfer their retirement pension
                                                                          relief arrangements and the standard exchange system ( OJ
rights to the Community pension scheme, the Kingdom of
                                                                          L 212, 2 . 8 . 1986 , p. 1 ), the Court ( First Chamber),
Spain has failed to fulfil its obligations under Article 11 ( 2 )
                                                                          composed of: L. Sevon, President of the Chamber, D. A. O.
of Annex VIII to the Staff Regulations of Officials of the
                                                                          Edward ( Rapporteur) and R Jann, Judges; G. Tesauro,
European Communities and Article 5 of the EC Treaty,                      Advocate-General; R. Grass, Registrar, gave a judgment
the Court ( Sixth Chamber ), composed of: G. F. Mancini,
                                                                          on 17 July 1997, the operative part of which is as follows :
President of the Chamber, C. N. Kakouris, P. J. G.
Kapteyn, G. Hirsch ( Rapporteur ) and R. Schintgen,
Judges; P. Leger, Advocate-General; R. Grass, Registrar,
gave a judgment on 17 July 1997, the operative part of                    The second subparagraph of Article 13 (2) of Council
which is as follows :
                                                                          Regulation (EEC) No 24 73/86 of 24 July 1986 on
                                                                          outward processing relief arrangements and the standard
                                                                          exchange system is not to be interpreted as meaning that a
1 . declares that, by not adopting the national measures                  method of determining processing costs may be considered
     necessary to ensure that officials of the institutions are           reasonable only if the resulting value of the temporary
     able to transfer their retirement pension rights to the              export goods corresponds approximately to the purchase
     Community pension scheme, the Kingdom of Spain                       price paid by the person entitled to outward processing
     has failed to fulfil its obligations under Article 11 (2)            relief or to the manufacturing costs. Reference to the
     of Annex VIII to the Staff Regulations of Officials of               transaction value of the temporary export goods is a
     the European Communities and Article 5 of the EC                     reasonable means within the meaning of that provision.
     Treaty;                                                              Moreover, in determining the processing costs, reference
                                                                          may be made to the purchase price, inclusive of uplifts, of
                                                                           the temporary export goods even if this results in a higher
                                                                          rate of duty for the unprocessed goods than for the
2. orders the Kingdom of Spain to pay the costs.                           compensating products.
(') OJ C 95 , 30 . 3 . 1996 .                                              (') OJ C 180, 22 . 6 . 1996 .