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You are here: BAILII >> Databases >> Court of Justice of the European Communities (including Court of First Instance Decisions) >> Olicom (Common Customs Tariff) [2007] EUECJ C-142/06 (18 July 2007) URL: https://www.bailii.org/eu/cases/EUECJ/2007/C14206.html Cite as: [2007] EUECJ C-142/06, [2007] EUECJ C-142/6, [2007] ECR I-6675 |
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(Common Customs Tariff Tariff headings Classification in the combined nomenclature Automatic data processing machines Combined network/modem cards Definition of 'specific function')
In Case C-142/06,
REFERENCE for a preliminary ruling under Article 234 EC, by à'stre Landsret (Denmark), made by decision of 9 March 2006, received at the Court on 16 March 2006, in the proceedings
Olicom A/S
Skatteministeriet,
composed of A. Rosas, President of the Chamber, J.N. Cunha Rodrigues, U. Lõhmus (Rapporteur), A. à Caoimh and A. Arabadjiev, Judges,
Advocate General: J. Mazák,
Registrar: R. Grass,
having regard to the written procedure,
after considering the observations submitted on behalf of:
the Danish Government, by J. Molde, acting as Agent, and by P. Biering, advokat,
the Commission of the European Communities, by J. Hottiaux, acting as Agent, and by P. Heidmann, advokat,
after hearing the Opinion of the Advocate General at the sitting on 6 March 2007,
gives the following
Legal context
'Automatic data-processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included'.
'A. ...
B. Automatic data-processing machines may be in the form of systems consisting of a variable number of separate units. Subject to paragraph (E) below, a unit is to be regarded as being a part of a complete system if it meets all of the following conditions:
(a) it is of a kind solely or principally used in an automatic data-processing system;
(b) it is connectable to the central processing unit either directly or through one or more other units; and
(c) it is able to accept or deliver data in a form (codes or signals) which can be used by the system.
C. Separately presented units of an automatic data-processing machine are to be classified in heading No 8471.
D. ...
E. Machines performing a specific function other than data processing and incorporating or working in conjunction with an automatic data-processing machine are to be classified in the headings appropriate to their respective functions or, failing that, in residual headings.'
'Electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carrier-current line systems or for digital line systems; videophones'.
The dispute in the main proceedings and the questions referred for a preliminary ruling
-1. Is Annex I to ... Regulation (EEC) No 2658/87 ..., as amended by ... Regulation No 3009/95, to be interpreted as meaning that combined network/modem cards such as those at issue in the main proceedings are to be subject, after 1 January 1996, to customs duty as data-processing machines under heading No 8471 or as telecommunication apparatus under heading No 8517?
In that connection the Court of Justice of the European Communities is asked to rule on whether 'specific function' within the meaning of Note 5(E) to Chapter 84 of the CN, as amended by Regulation No 3009/95, is to be interpreted as meaning that classification of the 24 products in question is to be under a heading other than 8471 when a WAN function is present, or whether there is to be a classification under a heading other than 8471 only if the WAN function can operate independently of an automatic data-processing machine.
2. If the Court of Justice of the European Communities should find that the WAN function in the combined network/modem card is a specific function, the Court is asked to rule on whether it is relevant for the customs classification that the product's principal function can be deemed to be the LAN function.'
The questions referred for a preliminary ruling
The first question
The second question
Costs
On those grounds, the Court (Third Chamber) hereby rules:
Combined cards designed to be inserted into portable computers must, after 1 January 1996, be classified as data-processing machines under heading No 8471 of the Combined Nomenclature of the Common Customs Tariff, contained in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Commission Regulation (EC) No 3009/95 of 22 December 1995.
[Signatures]
* Language of the case: Danish.