Criminal proceedings against M. Voogd Vleesimport en -export BV. (Agriculture) [1994] EUECJ C-151/93 (5 October 1994)

Criminal proceedings against M. Voogd Vleesimport en -export BV. (Agriculture) [1994] EUECJ C-151/93 (5 October 1994)

Classification depends on whether the attached back portion alters the essential character of the product; if not, it is classified as a leg or wing, otherwise in the residual category. National courts must consider commercial practices and traditional cutting methods in the absence of Community rules at the material time.

Citation
[1994] EUECJ C-151/93
Parties
Defendant: M. Voogd Vleesimport en -export BV; Intervener: Commission of the European Communities
Jurisdiction
European Union
Judgment Date
05 October 1994
Procedural Posture
Criminal / Preliminary Ruling Referral
Outcome
Preliminary ruling issued; classification guidance provided.
Legal Topics
Tariff Classification, Export Refunds, Poultrymeat Sector, Interpretation of Commission Regulations
European Union Law Customs Law Agricultural Law Tariff Classification Export Refunds Poultrymeat Sector Interpretation of Commission Regulations

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Parties

M. Voogd Vleesimport en -export BV

Defendant

Commission of the European Communities

Intervener

Procedural Posture

Criminal / Preliminary Ruling Referral

Legal Issues

  1. 1 Interpretation of tariff subheadings for export refunds in the poultrymeat sector
  2. 2 Classification of chicken legs with part of the back (without rump)
  3. 3 Classification of front portions of the back with wings

Ratio Decidendi

Classification depends on whether the attached back portion alters the essential character of the product; if not, it is classified as a leg or wing, otherwise in the residual category. National courts must consider commercial practices and traditional cutting methods in the absence of Community rules at the material time.

Court Disposition

Preliminary ruling issued; classification guidance provided.

Orders

  • Chicken legs with part of the back (without rump) classified under specified subheadings depending on essential character.
  • Front portions of the back with wings classified under specified subheadings depending on essential character.