Court of Justice of the European Communities (including Court of First Instance Decisions)

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URL: http://www.bailii.org/eu/cases/EUECJ/1985/R484.html
Cite as: [1985] EUECJ R-4/84

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61984J0004
Judgment of the Court (Second Chamber) of 27 March 1985.
Johann-Wolfgang-Goethe-Universität v Hauptzollamt Frankfurt am Main - Flughafen.
Reference for a preliminary ruling: Hessisches Finanzgericht - Germany.
Tariff - Exemption for scientific instruments - Equivalent scientific value.
Case 4/84.
European Court reports 1985 Page 00991

COMMON CUSTOMS TARIFF - IMPORTATION FREE OF CUSTOMS DUTIES - SCIENTIFIC MATERIALS - EQUIVALENCE OF IMPORTED APPARATUS TO THOSE MANUFACTURED IN THE COMMUNITY - DETERMINATION - CRITERIA
( REGULATION NO 1798/75 OF THE COUNCIL , ARTICLE 3 ( 3 ))

FOR THE PURPOSES OF IMPORTATION FREE OF CUSTOMS DUTIES OF SCIENTIFIC APPARATUS , THE QUESTION OF THE EQUIVALENCE OF THE APPARTUS IN QUESTION TO SIMILAR APPARATUS MANUFACTURED IN THE COMMUNITY MUST BE DECIDED ON THE BASIS OF THE FACTUAL AND LEGAL SITUATION PREVAILING WHEN THE APPARATUS WAS ORDERED .

THE QUESTION WHETHER THE INSTRUMENTS IN QUESTION ARE EQUIVALENT MUST NOT BE DECIDED SOLELY ON THE BASIS OF THE TECHNICAL SPECIFICATIONS WHICH THE USER DESCRIBED IN HIS APPLICATION AS BEING NECESSARY FOR HIS RESEARCH BUT PRIMARILY ON THE BASIS OF AN OBJECTIVE ASSESMENT OF THEIR CAPACITY TO CARRY OUT THE EXPERIMENTS FOR WHICH THE USER INTENDED TO USE THE IMPORTED INSTRUMENTS . THE STARTING POINT OF THAT OBJECTIVE DETERMINATION IS THE SPECIFIC RESEARCH PROJECT ENVISAGED BY THE USER OF THE IMPORTED APPARATUS AND NOT THE GENERAL NATURE OF THAT PROJECT .

IN CASE 4/84
REFERENCE TO THE COURT UNDER ARTICLE 177 OF THE EEC TREATY BY THE HESSISCHES FINANZGERICHT ( FINANCE COURT , HESSEN ) FOR A PRELIMINARY RULING IN THE ACTION PENDING BEFORE THAT COURT BETWEEN
JOHANN-WOLFGANG-GOETHE-UNIVERSITAT , FRANKFURT AM MAIN ,
AND
HAUPTZOLLAMT ( PRINCIPAL CUSTOMS OFFICE ) FRANKFURT AM MAIN-FLUGHAFEN

ON THE VALIDITY OF COMMISSION DECISION NO 82/83/EEC OF 23 DECEMBER 1981 ESTABLISHING THAT THE APPARATUS DESCRIBED AS ' QUANTA RAY ND : YAG LABORATORY LASER SYSTEM , MODEL DCR-1A ' MAY NOT BE IMPORTED FREE OF COMMON CUSTOMS TARIFF DUTIES ( OFFICIAL JOURNAL 1982 , L 41 , P . 50 ),

COSTS
23 THE COSTS INCURRED BY THE COMMISSION OF THE EUROPEAN COMMUNITIES , WHICH SUBMITTED OBSERVATIONS TO THE COURT , ARE NOT RECOVERABLE . AS THESE PROCEEDINGS ARE , IN SO FAR AS THE PARTIES TO THE MAIN PROCEEDINGS ARE CONCERNED , IN THE NATURE OF A STEP IN THE ACTION PENDING BEFORE THE NATIONAL COURT , THE DECISION AS TO COSTS IS A MATTER FOR THAT COURT .

ON THOSE GROUNDS ,
THE COURT ( SECOND CHAMBER )
IN ANSWER TO THE QUESTION REFERRED TO IT BY THE HESSISCHES FINANZGERICHT BY ORDER OF 21 DECEMBER 1983 , HEREBY RULES :
COMMISSION DECISION NO 82/83/EEC OF 23 DECEMBER 1981 , ESTABLISHING THAT THE APPARATUS DESCRIBED AS ' QUANTA RAY ND : YAG LABORATORY LASER SYSTEM , MODEL DCR-1A ' MAY NOT BE IMPORTED FREE OF COMMON CUSTOMS TARIFF DUTIES , IS INVALID .