Odbor kompatibility s právem ES
Úřad vlády ČR
I S A P
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Databáze č. 17 : Databáze judikatury
ă Odbor kompatibility s právem ES, Úřad vlády ČR - určeno pouze pro potřebu ministerstev a ostatních ústředních orgánů

Číslo (Kód CELEX):
Number (CELEX Code):		61969J0040
Název:
Title: 		JUDGMENT OF THE COURT OF 18 FEBRUARY 1970. HAUPTZOLLAMT HAMBURG-OBERELBE V FIRMA PAUL G. BOLLMAN. PRELIMINARY RULING REQUESTED BY THE BUNDESFINANZHOF. FEDERAL FINANCE COURT. CASE 40-69.
Publikace:
Publication:		REPORTS OF CASES 1970 PAGES 0069
Předmět (klíčová slova):
Keywords		AGRICULTURE;EGGS AND POULTRY;FREE MOVEMENT OF GOODS;CUSTOMS UNION;COMMON CUSTOMS TARIFF;
Související předpisy:
Corresponding acts:		362R0022;362R0022;362R0077
Odkaz na souvisejicí judikáty:
Corresponding Judgements:
Plný text:
Fulltext:		Ne

Fakta:


Názor soudu a komentář:


Shrnutí (Summary of the Judgment):
1. TO THE EXTENT TO WHICH MEMBER STATES HAVE TRANSFERRED LEGISLATIVE POWERS TO THE COMMUNITY IN A SPECIFIC FIELD THE LEGISLATIVE POWERS OF MEMBER STATES CEASE TO EXIST IN THIS FIELD. AS COMMUNITY REGULATIONS ARE DIRECTLY APPLICABLE IN ALL MEMBER STATES, THE LATTER, UNLESS OTHERWISE EXPRESSLY PROVIDED, ARE PRECLUDED FROM TAKING STEPS, FOR THE PURPOSE OF APPLYING SUCH REGULATIONS, WHICH ARE INTENDED TO ALTER THEIR SCOPE OR SUPPLEMENT THEIR PROVISIONS.

2. ARTICLE 14 OF REGULATION NO 22 OF THE COUNCIL OF THE EC OF 4 APRIL 1962 IS TO BE INTERPRETED AS MEANING THAT MEMBER STATES MUST TAKE THE NECESSARY STEPS TO ELIMINATE ANY OBSTACLES TO ITS APPLICATION WHICH MAY ARISE UNDER THEIR OWN LEGISLATION, ALTHOUGH THEY ARE NOT PERMITTED TO ADOPT ANY INTERNAL MEASURES AFFECTING THE SCOPE OF THE REGULATION ITSELF.

3. ARTICLE 1 OF REGULATION NO 22 OF THE COUNCIL OF THE EC OF 4 APRIL 1962 WHICH ENUMERATES SOME OF THE GOODS INCLUDED IN THE COMMON CUSTOMS TARIFF DOES NOT EMPOWER THE NATIONAL AUTHORITIES OF MEMBER STATES TO ISSUE BINDING RULES OF INTERPRETATION FOR THE APPLICATION OF THOSE DESCRIPTIONS.

4. IN ACCORDANCE WITH A GENERAL RULE OF CLASSIFICATION FOR TARIFF PURPOSES, GOODS NOT FALLING WITHIN ANY HEADING OF THE TARIFF MUST BE CLASSIFIED UNDER THE HEADING APPROPRIATE TO THE GOODS TO WHICH THEY ARE MOST AKIN. THE QUESTION WHETHER GOODS ARE AKIN ONE TO ANOTHER IS TO BE DECIDED ON THE BASIS NOT ONLY OF THEIR PHYSICAL CHARACTERISTICS BUT ALSO OF THEIR USE AND COMMERCIAL VALUE. IN THE ABSENCE OF SPECIAL CIRCUMSTANCES THE COMMERCIAL VALUE OF GOODS IS THEIR MARKET PRICE.

Plný text judikátu (Entire text of the Judgment):