CELEX: C2005/217/52
Language: en
Date: 2005-09-03 00:00:00
Title: Case C-250/05: Reference for a preliminary ruling from the Hessisches Finanzgericht by order of that court of 14 April 2005 in Turbon International GmbH — as universal successor in title to Kores Nordic Deutschland GmbH v Oberfinanzdirektion Koblenz — Zoll- und Verbrauchsteuerabteilung

3.9.2005   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 217/26
            
         Reference for a preliminary ruling from the Hessisches Finanzgericht by order of that court of 14 April 2005 in Turbon International GmbH — as universal successor in title to Kores Nordic Deutschland GmbH v Oberfinanzdirektion Koblenz — Zoll- und Verbrauchsteuerabteilung
   (Case C-250/05)
   (2005/C 217/52)
   Language of the case: German
   Reference has been made to the Court of Justice of the European Communities by order of the Hessisches Finanzgericht of 14 April 2005, received at the Court Registry on 15 June 2005, for a preliminary ruling in the proceedings between Turbon International GmbH — as universal successor in title to Kores Nordic Deutschland GmbH and Oberfinanzdirektion Koblenz — Zoll- und Verbrauchsteuerabteilung — on the following question:
   In the judgment of 7 February 2002 in Case C-276/00 (1) it was held that Annex I to Council Regulation (EEC) No 2658/87 (2) of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Commission Regulation (EC) No 1734/96 (3) of 9 September 1996, had to be interpreted as meaning that an ink-cartridge without integrated print head, consisting of plastic casing, foam, a metal screen, seals, tape seal, labels, ink and packing material, which, as regards both the cartridge and the ink, could only be used in a printer with the same characteristics as Epson Stylus Colour ink-jet printers, was to be classified under subheading 3215 90 80 of the Combined Nomenclature.
   Contrary to that ruling, should not the ink-cartridge described above in fact be classified as a part or accessory of a printer under CN heading 8473 because the mechanical and electronic functioning of the printer is dependent upon the presence of a cartridge of that kind?
   
      (1)  [2002] ECR I-1389.
   
      (2)  OJ 1987 L 256, p. 1.
   
      (3)  OJ 1996 L 238, p. 1.