CELEX: C1999/020/22
Language: en
Date: 1999-01-23 00:00:00
Title: JUDGMENT OF THE COURT (Fourth Chamber) of 3 December 1998 in Case C-259/97 (reference for a preliminary ruling from the Finanzgericht Düsseldorf): Uwe Clees v. Hauptzollamt Wuppertal (Common Customs Tariff - Collections and collectors' pieces of historical or ethnographic interest - Old cars)

C 20/14               EN                  Official Journal of the European Communities                                 23.1.1999
L 105, 23.4.1983, p. 1), as amended by Council                       Düsseldorf, Germany, in the proceedings pending before
Regulation (EEC) No 1315/88 of 3 May 1988, which also                that court between: Uwe Clees and Hauptzollamt
amends Regulation (EEC) No 2658/87 on the tariff and                 (Principal Customs Office) Wuppertal Ð application for a
statistical nomenclature and on the Common Customs                   preliminary ruling on the interpretation of heading 9705
Tariff (OJ L 123, 17.5.1988, p. 2) Ð the Court (First                of the combined nomenclature contained in Annex I to
Chamber), composed of: P. Jann (Rapporteur), President               Council Regulation (EEC) No 2658/87 of 23 July 1987 on
of the Chamber, D. A. O. Edward and L. Sevón, Judges;                the tariff and statistical nomenclature and on the
F. G. Jacobs, Advocate-General; H. von Holstein, Deputy              Common Customs Tariff (OJ L 256, 7.9.1987, p. 1) Ð
Registrar, for the Registrar, has given a judgment on                the Court (Fourth Chamber), composed of: P. J. G.
3 December 1998, in which it has ruled:                              Kapteyn, President of the Chamber, H. Ragnemalm and
                                                                     K. M. Ioannou (Rapporteur), Judges; P. LeÂger,
                                                                     Advocate-General; R. Grass, Registrar, has given a
                                                                     judgment on 3 December 1998, in which it has ruled:
Article 112(2)(c) of Council Regulation (EEC) No 918/83
of 28 March 1983 setting up a Community system of
reliefs from customs duty, as amended by Council
Regulation (EEC) No 1315/88 of 3 May 1988, which also
amends Regulation (EEC) No 2658/87 on the tariff and                 Heading 9705 of the combined nomenclature contained in
statistical nomenclature and on the Common Customs                   Annex I to Council Regulation (EEC) No 2658/87 of
Tariff, must be interpreted as follows:                              23 July 1987 on the tariff and statistical nomenclature and
                                                                     on the Common Customs Tariff must be interpreted as
                                                                     meaning that motor vehicles which are:
the definition of standard tanks' used therein does not
apply to tanks fixed to containers equipped with a
refrigeration system and intended for long-distance road
haulage where those tanks have been permanently fixed                Ð in their original state, without substantial changes to
by one of the manufacturer's dealers or by a coachbuilder                the chassis, steering or braking system, engine, etc.;
in order to attain certain financial objectives.
(1) OJ C 252, 16.8.1997.
                                                                     Ð at least 30 years old; and
                                                                     Ð of a model or type which is no longer in production
               JUDGMENT OF THE COURT
                       (Fourth Chamber)
                                                                     are presumed to be of historical or ethnographic interest.
                     of 3 December 1998
in Case C-259/97 (reference for a preliminary ruling from
the Finanzgericht Düsseldorf): Uwe Clees v. Hauptzollamt
                         Wuppertal (1)                               However, motor vehicles which satisfy those conditions
                                                                     are not of historical or ethnographic interest where the
(Common Customs Tariff Ð Collections and collectors'
                                                                     competent authority establishes that they are not liable to
  pieces of historical or ethnographic interest Ð Old cars)
                                                                     evidence a significant step in the evolution of human
                        (1999/C 20/22)                               achievements or illustrate a period of that evolution.
               (Language of the case: German)
                                                                     In addition, the criteria laid down by the case-law of the
                                                                     Court concerning the characteristics required in order for
                                                                     a vehicle to be included in a collection must be met.
  (Provisional translation; the definitive translation will be
          published in the European Court Reports)                   (1) OJ C 295, 27.9.1997.
In Case C-259/97, reference to the Court under Article 177
of the EC Treaty by the Finanzgericht (Finance Court)