Criminal proceedings against Gerard Tomatis and Christian Fulchiron. [1991] EUECJ C-384/89 (24 January 1991)

Criminal proceedings against Gerard Tomatis and Christian Fulchiron. [1991] EUECJ C-384/89 (24 January 1991)

The Court held that the classification of motor vehicles under heading 87.02 of the Common Customs Tariff depends on their objective characteristics and intended use, as determined at the time of customs clearance.

Citation
[1991] EUECJ C-384/89
Parties
Defendant: Gérard Tomatis; Defendant: Christian Fulchiron
Jurisdiction
European Union
Judgment Date
24 January 1991
Procedural Posture
Preliminary Ruling (reference) / Judgment
Outcome
Preliminary ruling issued
Legal Topics
Common Customs Tariff, Tariff Classification, Motor Vehicles, Interpretation of Tariff Headings
European Union Law Customs Law Criminal Law Common Customs Tariff Tariff Classification Motor Vehicles Interpretation of Tariff Headings

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Parties

Gérard Tomatis

Defendant

Christian Fulchiron

Defendant

Procedural Posture

Preliminary Ruling (reference) / Judgment

Legal Issues

  1. 1 Interpretation of Common Customs Tariff heading 87.02 regarding motor vehicles for the transport of persons, goods or materials

Ratio Decidendi

The Court held that the classification of motor vehicles under heading 87.02 of the Common Customs Tariff depends on their objective characteristics and intended use, as determined at the time of customs clearance.

Court Disposition

Preliminary ruling issued

Orders

  • The interpretation of heading 87.02 of the Common Customs Tariff is provided as requested by the referring court.