CELEX: C2000/285/01
Language: en
Date: 2000-10-07 00:00:00
Title: Case C-260/00: Reference for a preliminary ruling by the Hessisches Finanzgericht by order of that court of 21 February 2000 in the case of Lohmann GmbH & Co. KG v Oberfinanzdirektion Koblenz

7.10.2000              EN                     Official Journal of the European Communities                                            C 285/1
                                                                        I
                                                                  (Information)
                                                   COURT OF JUSTICE
                                                             COURT OF JUSTICE
Reference for a preliminary ruling by the Hessisches                        Reference for a preliminary ruling by the Hessisches
Finanzgericht by order of that court of 21 February                         Finanzgericht by order of that court of 21 February
2000 in the case of Lohmann GmbH & Co. KG v                                 2000 in the case of Lohmann GmbH & Co. KG v
                 Oberfinanzdirektion Koblenz                                                 Oberfinanzdirektion Koblenz
                         (Case C-260/00)                                                             (Case C-261/00)
                         (2000/C 285/01)                                                             (2000/C 285/02)
Reference has been made to the Court of Justice of the                      Reference has been made to the Court of Justice of the
European Communities by order of the Hessisches Finanzge-                   European Communities by order of the Hessisches Finanzge-
richt (Finance Court, Hessen) of 21 February 2000, received at              richt (Finance Court, Hessen) of 21 February 2000, received at
the Court Registry on 28 June 2000, for a preliminary ruling                the Court Registry on 28 June 2000, for a preliminary ruling
in the case of Lohmann GmbH & Co. KG v Oberfinanzdirektion                  in the case of Lohmann GmbH & Co. KG v Oberfinanzdirektion
Koblenz (Principal Revenue Office, Koblenz) on the following                Koblenz (Principal Revenue Office, Koblenz) on the following
questions:                                                                  questions:
1.    Does the description ‘orthopaedic appliances’ within the              1.    Does the description ‘orthopaedic appliances’ within the
      meaning of CN Code No 9021 cover a wrist support,                           meaning of CN Code No 9021 cover a back support,
      called epX Wrist Dynamic, size M/L, made of 1,2 mm-                         called epX Back Basic, size S, manufactured by sewing
      thick three-layer material in a single colour, whereby a                    together and consisting primarily of elastic open-work
      very thin synthetic central layer is enclosed between two                   textile materials up to 1,5 mm thick, approximately
      elastic membranes; tubular in shape and manufactured                        87 cm long and 23 cm wide, closed at the front with a
      by sewing together, with four slightly-curved stabilising                   Velcro fastening and with two additional elastic textile
      stays made of non-rusting material and approximately                        straps on the outside which can be pulled forward,
      12 cm long integrated on each side; approximately 19 cm                     stretched and secured on the Velcro patch, and which has
      long, with an upper diameter of about 11 cm, a lower                        a narrow, sewn-in synthetic baton in the (rear) centre and
      diameter of about 9 cm and a circular opening for the                       a pocket for an insert at the rear?
      thumb?
2.    Does the term ‘solely’, used in Note 1(b) to CN Chapter               2.    Does the term ‘solely’, used in Note 1(b) to CN Chapter
      90 and in Note 2(b) to CN Chapters 61 and 62 allow the                      90 and in Note 2(b) to CN Chapters 61 and 62 allow the
      elasticity of the material to be regarded as the sole                       elasticity of the material to be regarded as the sole
      relevant criterion even if the supporting function of the                   relevant criterion even if the supporting function is at least
      article is at least strengthened not only through being                     strengthened through the article being manufactured, in
      manufactured in accordance with its intended use but                        accordance with its intended use, in such a way as to
      also by other factors (in this case the stabilising stays)?                 work in materials of varying degrees of elasticity?