CELEX: C1998/055/07
Language: en
Date: 1998-02-20 00:00:00
Title: JUDGMENT OF THE COURT (Third Chamber) of 9 December 1997 in Case C-143/96 (reference for a preliminary ruling from the Bundesfinanzhof): Leonhard Knubben Speditions GmbH v. Hauptzollamt Mannheim (Common Customs Tariff - 'Crushed' peppers within the meaning of subheading 0904 20 90 of the Combined Nomenclature)

20.2.98               EN                  Official Journal of the European Communities                                       C 55/5
3. orders the French Republic to bear its own costs.                               JUDGMENT OF THE COURT
                                                                                            (Sixth Chamber)
(1) OJ C 31, 3.2.1996.
                                                                                         of 11 December 1997
                                                                     in Case C-8/96 (reference for a preliminary ruling from
                                                                     the Tribunal de Grande Instance de Tours): Locamion SA
                                                                         v. Directeur des Services Fiscaux d'Indre-et-Loire (1)
               JUDGMENT OF THE COURT                                 (Directive 69/335/EEC Ð Regional charge on vehicle
                       (Third Chamber)                                                  registration certificates)
                     of 9 December 1997                                                       (98/C 55/08)
in Case C-143/96 (reference for a preliminary ruling from
the Bundesfinanzhof): Leonhard Knubben Speditions
            GmbH v. Hauptzollamt Mannheim (1)                                       (Language of the case: French)
(Common Customs Tariff Ð Crushed' peppers within the
meaning of subheading 0904 20 90 of the Combined
                        Nomenclature)
                                                                       (Provisional translation; the definitive translation will be
                         (98/C 55/07)                                         published in the European Court Reports)
               (Language of the case: German)
                                                                     In Case C-8/96: reference to the Court under Article 177
  (Provisional translation; the definitive translation will be       of the EC Treaty from the Tribunal de Grande Instance
          published in the European Court Reports)                   (Regional Court), Tours (France), for a preliminary ruling
                                                                     in the proceedings pending before that court between
                                                                     Locamion SA and Directeur des Services Fiscaux d'Indre-
In Case C-143/96: reference to the Court under Article 177           et-Loire Ð on the interpretation of Council Directive 69/
of the EC Treaty from the Bundesfinanzhof (Federal                   335/EEC of 17 July 1969 concerning indirect taxes on the
Finance Court) (Germany), for a preliminary ruling in the            raising of capital (OJ, English Special Edition 1969 (II),
proceedings pending before that court between Leonhard               p. 412), as amended by Council Directive 73/79/EEC of
Knubben Speditions GmbH and Hauptzollamt Mannheim                    9 April 1973 varying the field of application of the
Ð on the interpretation of subheading 0904 20 of the                 reduced rate of capital duty provided for in respect of
Combined Nomenclature, in the version resulting from                 certain     company       reconstruction      operations     by
Commission Regulation (EEC) No 3174/88 of                            Article 7(1)(b) of the directive concerning indirect taxes on
21 September 1988 amending Annex I to Council                        the raising of capital (OJ L 103, 18.4.1973, p. 13), by
Regulation (EEC) No 2658/87 on the tariff and statistical            Council Directive 73/80/EEC of 9 April 1973 fixing
nomenclature and on the Common Customs Tariff (OJ                    common rates of capital duty (OJ L 103, 18.4.1973,
L 298, 31.10.1988, p. 1) and from Commission                         p. 15), by Council Directive 74/553/EEC of 7 November
Regulation (EEC) No 2886/89 of 2 August 1989                         1974 amending Article 5(2) of Directive 69/335/EEC (OJ
amending Annex I to Regulation No 2658/87 (OJ L 282,                 L 303, 13.11.1974, p. 9), and by Council Directive 85/
2.10.1989, p. 1) Ð the Court (Third Chamber), composed               303/EEC of 10 June 1985 amending Directive 69/335/EEC
of: C. Gulmann, President of the Chamber, J. C. Moitinho             (OJ L 156, 15.6.1985, p. 23) Ð the Court (Sixth
de Almeida (Rapporteur) and J.-P. Puissochet, Judges; A.             Chamber), composed of: H. Ragnemalm (Rapporteur),
La Pergola, Advocate-General; H. A. Rühl, Principal                  President of the Chamber, G. F. Mancini, P. J. G. Kapteyn,
Administrator, for the Registrar, has given a judgment on            J. L. Murray and G. Hirsch, Judges; G. Cosmas,
9 December 1997, in which it has ruled:                              Advocate-General; D. Louterman-Hubeau, Principal
                                                                     Administrator, for the Registrar, has given a judgment on
Subheading 0904 20 of the Combined Nomenclature, in                  11 December 1997, in which it has ruled:
the version resulting from Commission Regulation (EEC)
No 3174/88 of 21 September 1988 amending Annex I to
Council Regulation (EEC) No 2658/87 on the tariff and
statistical nomenclature and on the Common Customs                   Article 10 of Council Directive 69/335/EEC of 17 July
                                                                     1969 concerning indirect taxes on the raising of capital, as
Tariff and from Commission Regulation (EEC) No 2886/
                                                                     amended by Council Directive 73/79/EEC of 9 April 1973
89 of 2 August 1989 amending Annex I to Regulation
                                                                     varying the field of application of the reduced rate of
(EEC) No 2658/87, must be construed as meaning that
                                                                     capital duty provided for in respect of certain company
the expression sonst zerkleinert' (otherwise crushed')
                                                                     reconstruction operations by Article 7(1)(b) of the
does not cover a product cut into pieces measuring
                                                                     directive concerning indirect taxes on the raising of
between 4 and 8 mm.
                                                                     capital, by Council Directive 73/80/EEC of 9 April 1973
                                                                     fixing common rates of capital duty, by Council Directive
(1) OJ C 180, 22.6.1996.                                             74/553/EEC of 7 November 1974 amending Article 5(2)
                                                                     of Directive 69/335/EEC, and by Council Directive 85/
                                                                     303/EEC of 10 June 1985 amending Directive 69/335/