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European Union
VauDe Sport GmbH & Co. KG v Oberfinanzdirektion Koblenz (C-288/99)
Judgment
The main proceedings and the question…
21

VauDe Sport GmbH & Co. KG v Oberfinanzdirektion Koblenz (C-288/99)

law://eu/cjeu/1999/c-288-99/para_21@2026-11-13

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History · 1 version

10 May 2001Reading

21Accordingly, given that there is no specific tariff heading under which the product may be classified, it is necessary, thirdly, to establish whether it may be classified under heading 6307 or 7616 by applying the general rules.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Second Chamber
Case: C-288/99 · ECLI:EU:C:2001:262
Decided: 10 May 2001
Procedure: Preliminary reference
Applicant: VauDe Sport GmbH & Co. KG, formerly vauDe Sport Albrecht von Dewitz
Defendant: Oberfinanzdirektion Koblenz
Rapporteur: R. Schintgen
Advocate General: L.A. Geelhoed
Bench: 2 judges
R. Schintgen, N. Colneric
Language: German
Official: CURIA · EUR-Lex 61999CJ0288

Topics

Customs Union and Common Customs Tariff

Judgment of 10 May 2001

Connections

Interprets 1: Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff
Cited by 7: LB GmbH. v Hauptzollamt D (C-635/21); Medical Imaging Systems GmbH (MIS) v Hauptzollamt München (C-288/15)2 provisions; Roeckl Sporthandschuhe GmbH & Co. KG v Hauptzollamt München (C-123/09)2 provisions; Siebrand BV v Staatssecretaris van Financiën (C-150/08); Turbon International GmbH v Oberfinanzdirektion Koblenz (C-250/05)2 provisions; Sony Computer Entertainment Europe Ltd v Commission of the European Communities (T-243/01)2 provisions; Turbon International GmbH v Oberfinanzdirektion Koblenz (C-276/00)2 provisions
Cites 4: Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff; Fábrica de Queijo Eru Portuguesa Ldª v Tribunal Técnico Aduaneiro de Segunda Instância (C-42/99); Holz Geenen GmbH v Oberfinanzdirektion München (C-309/98); Commission Regulation (EC) No 1359/95 of 13 June 1995 amending Annexes I and II to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, and repealing Regulation (EEC) No 802/80