This document is an excerpt from the EUR-Lex website
Document 62010CA0319
Joined Cases C-319/10 and C-320/10: Judgment of the Court (Fourth Chamber) of 10 November 2011 (reference for a preliminary ruling from the Rechtbank, Haarlem — Netherlands) — X v Inspecteur van de Belastingdienst Y (C-319/10) X BV v Inspecteur van de Belastingdienst P (C-320/10) (Common Customs Tariff — Combined nomenclature — Tariff classification — Boneless, frozen and salted chicken meat — Validity and interpretation of Regulations (EC) Nos 535/94, 1832/2002, 1871/2003, 2344/2003 and 1810/2004 — Additional note 7 to Chapter 2 of the combined nomenclature — Decision of the WTO Dispute Settlement Body — Legal effects)
Joined Cases C-319/10 and C-320/10: Judgment of the Court (Fourth Chamber) of 10 November 2011 (reference for a preliminary ruling from the Rechtbank, Haarlem — Netherlands) — X v Inspecteur van de Belastingdienst Y (C-319/10) X BV v Inspecteur van de Belastingdienst P (C-320/10) (Common Customs Tariff — Combined nomenclature — Tariff classification — Boneless, frozen and salted chicken meat — Validity and interpretation of Regulations (EC) Nos 535/94, 1832/2002, 1871/2003, 2344/2003 and 1810/2004 — Additional note 7 to Chapter 2 of the combined nomenclature — Decision of the WTO Dispute Settlement Body — Legal effects)
Joined Cases C-319/10 and C-320/10: Judgment of the Court (Fourth Chamber) of 10 November 2011 (reference for a preliminary ruling from the Rechtbank, Haarlem — Netherlands) — X v Inspecteur van de Belastingdienst Y (C-319/10) X BV v Inspecteur van de Belastingdienst P (C-320/10) (Common Customs Tariff — Combined nomenclature — Tariff classification — Boneless, frozen and salted chicken meat — Validity and interpretation of Regulations (EC) Nos 535/94, 1832/2002, 1871/2003, 2344/2003 and 1810/2004 — Additional note 7 to Chapter 2 of the combined nomenclature — Decision of the WTO Dispute Settlement Body — Legal effects)
OJ C 25, 28.1.2012, p. 10–11
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
28.1.2012 |
EN |
Official Journal of the European Union |
C 25/10 |
Judgment of the Court (Fourth Chamber) of 10 November 2011 (reference for a preliminary ruling from the Rechtbank, Haarlem — Netherlands) — X v Inspecteur van de Belastingdienst Y (C-319/10) X BV v Inspecteur van de Belastingdienst P (C-320/10)
(Joined Cases C-319/10 and C-320/10) (1)
(Common Customs Tariff - Combined nomenclature - Tariff classification - Boneless, frozen and salted chicken meat - Validity and interpretation of Regulations (EC) Nos 535/94, 1832/2002, 1871/2003, 2344/2003 and 1810/2004 - Additional note 7 to Chapter 2 of the combined nomenclature - Decision of the WTO Dispute Settlement Body - Legal effects)
(2012/C 25/16)
Language of the case: Dutch
Referring court
Rechtbank, Haarlem
Parties to the main proceedings
Applicants: X (C-319/10), X BV (C-320/10)
Defendants: Inspecteur van de Belastingdienst Y (C-319/10), Inspecteur van de Belastingdienst P (C-320/10)
Re:
Reference for a preliminary ruling — Rechtbank Haarlem — Interpretation and validity of Commission Regulation (EC) No 535/94 of 9 March 1994 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 1994 L 68, p. 15), Commission Regulation (EC) No 1832/2002 of 1 August 2002 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 2002 L 290, p. 1), Commission Regulation (EC) No 1871/2003 of 23 October 2003 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 2003 L 275, p. 5) and Commission Regulation (EC) No 2344/2003 of 30 December 2003 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 2003 L 346, p. 38) — Boneless, frozen, salted chicken cuts — Tariff classification
Operative part of the judgment
In circumstances such as those in the main proceedings, where the declarations for the customs procedure for ‘release for free circulation’ were made before 27 September 2005, it is not possible to rely on the decision of 27 September 2005 of the Dispute Settlement Body of the World Trade Organisation (WTO), adopting a report by the WTO appellate body (WT/DS269/AB/R, WT/DS286/AB/R) and two reports by a special WTO group (WT/DS269/R and WT/DS286/R), as amended by the appellate body, neither in the context of interpretation of the additional note 7 to Chapter 2 of the combined nomenclature in Commission Regulation (EC) No 1810/2004 of 7 September 2004 amending 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, nor in the context of assessment of the validity of that additional note.