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Document C2005/132/18
Judgment of the Court (Fourth Chamber) of 17 March 2005 in Case C-467/03: Reference for a preliminary ruling from the Finanzgericht München in Ikegami Electronics (Europe) GmbH v Oberfinanzdirektion Nürnberg (Common Customs Tariff — Tariff headings — Tariff classification of a digital recording machine — Classification under the Combined Nomenclature)
Judgment of the Court (Fourth Chamber) of 17 March 2005 in Case C-467/03: Reference for a preliminary ruling from the Finanzgericht München in Ikegami Electronics (Europe) GmbH v Oberfinanzdirektion Nürnberg (Common Customs Tariff — Tariff headings — Tariff classification of a digital recording machine — Classification under the Combined Nomenclature)
Judgment of the Court (Fourth Chamber) of 17 March 2005 in Case C-467/03: Reference for a preliminary ruling from the Finanzgericht München in Ikegami Electronics (Europe) GmbH v Oberfinanzdirektion Nürnberg (Common Customs Tariff — Tariff headings — Tariff classification of a digital recording machine — Classification under the Combined Nomenclature)
JO C 132, 28.5.2005, p. 10–10
(ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)
|
28.5.2005 |
EN |
Official Journal of the European Union |
C 132/10 |
JUDGMENT OF THE COURT
(Fourth Chamber)
of 17 March 2005
in Case C-467/03: Reference for a preliminary ruling from the Finanzgericht München in Ikegami Electronics (Europe) GmbH v Oberfinanzdirektion Nürnberg (1)
(Common Customs Tariff - Tariff headings - Tariff classification of a digital recording machine - Classification under the Combined Nomenclature)
(2005/C 132/18)
Language of the case: German
In Case C-467/03: reference for a preliminary ruling under Article 234 EC from the Finanzgericht München (Germany), made by decision of 24 June 2003, received at the Court on 6 November 2003, in the proceedings between Ikegami Electronics (Europe) GmbH and Oberfinanzdirektion Nürnberg — the Court (Fourth Chamber), composed of K. Lenaerts (Rapporteur), President of the Chamber, J.N. Cunha Rodrigues and E. Levits, Judges; J. Kokott, Advocate General; K. Sztranc, Administrator, for the Registrar, gave a judgment on 17 March 2005, the operative part of which is as follows:
A machine which, for video-surveillance purposes, records signals from cameras and, after compressing them, reproduces them on screen, performs a specific function other than data processing within the meaning of Note 5(E) to Chapter 84 of the Combined Nomenclature of the Common Customs Tariff 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 2031/2001 of 6 August 2001.