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/1990/C4389.html
Cite as: [1990] ECR I-3219, [1990] EUECJ C-43/89

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61989J0043
Judgment of the Court (Fourth Chamber) of 12 July 1990.
Gerlach & Co. BV v Inspecteur der Invoerrechten en Accijnzen.
Reference for a preliminary ruling: Tariefcommissie - Netherlands.
Common Customs Tariff - Apparatus for transcribing computerized data onto microfilm.
Case C-43/89.
European Court reports 1990 Page I-03219

++++
Common Customs Tariff - Tariff headings - Apparatus for transcribing onto microfilm or microfiche computerized data mainly originating from a central computer - Classsification under subheading 84.53 B

Apparatus the purpose of which is to transcribe in legible characters on microfilm or microfiche decoded computerized data mainly originating from a central computer, constitutes a unit of an automatic data-processing machine and must be classified, in view of note 3(B ) to Chapter 84 of the Common Customs Tariff, under subheading 84.53 B of the Common Customs Tariff .

In Case C-43/89,
REFERENCE to the Court under Article 177 of the EEC Treaty by the Tariefcommissie ( administrative court of last instance in revenue matters ), Amsterdam, for a preliminary ruling in the proceedings pending before that court between
Gerlach & Co . BV
and
Inspecteur der Invoerrechten en Accijnzen,
on the interpretation of certain provisions of the Common Customs Tariff and of Commission Regulation ( EEC ) No 551/81 of 25 February 1981 on the classification of goods within subheading 90.07 A of the Common Customs Tariff ( Official Journal 1981 L 56, p . 20 ) for the purpose of the tariff classification of apparatus described as an "Aris II COM-Recorder",
THE COURT ( Fourth Chamber )
composed of : C . N . Kakouris, President of Chamber, M . Díez de Velasco and P . J . G . Kapteyn, Judges,
Advocate General : W . Van Gerven
Registrar : J . A . Pompe, Deputy Registrar,
after considering the written observations submitted on behalf of
Gerlach & Co . BV, by N . P . J . Ooyevaar, of the Amsterdam Bar,
the Commission of the European Communities, by René Barents, a member of its Legal Department, acting as Agent,
having regard to the Report for the Hearing,
having heard oral argument from Gerlach & Co . BV and the Commission at the hearing on 2 May 1990,
after hearing the Opinion of the Advocate General delivered at the sitting on 6 June 1990,
gives the following
Judgment

Costs
18 The costs incurred by the Commission of the European Communities, which has submitted observations to the Court, are not recoverable . Since these proceedings are, in so far as the parties to the main proceedings are concerned, in the nature of a step in the proceedings pending before the national court, the decision on costs is a matter for that court .

On those grounds,
THE COURT ( Fourth Chamber ),
in reply to the question submitted to it by the Tariefcommissie, by order of 12 December 1988, hereby rules :
The Common Customs Tariff must be interpreted as meaning that apparatus, such as the Aris II COM-Recorder, the purpose of which is to transcribe in legible characters on microfilm or microfiche decoded computerized data mainly originating from a central computer, constitutes a unit of an automatic data-processing machine and must be classified under subheading 84.53 B of the Common Customs Tariff .