Judgment of the Court (Third Chamber), 6 February 2014

Directeur général des douanes et droits indirects and Chef de l’agence de la direction nationale du renseignement et des enquêtes douanières v Humeau Beaupréau SAS

Request for a preliminary ruling from the Cour de cassation (France)

Common Customs Tariff — Tariff classification — Combined Nomenclature — Chapter 64 — Import of components required for the manufacture of sports footwear — Heading 6404 — Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials — Heading 6406 — Parts of footwear — General Rule 2(a) for the Interpretation of the Combined Nomenclature — Incomplete or unfinished article having the ‘essential character of the complete or finished article’ — Article ‘presented unassembled or disassembled’ — Explanatory Note for the interpretation of the Harmonised System — Assembly operations and not ‘working operations for completion into the finished state’

Case C‑2/13


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex Autres Liens
Judgment (OJ)
14/03/2014 Humeau Beaupréau
Free movement of goods
- Customs union
- Common Customs Tariff
  • Free movement of goods
  • - Customs union
  • - Common Customs Tariff
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Judgment
ECLI:EU:C:2014:48		 06/02/2014 Humeau Beaupréau
Free movement of goods
- Customs union
- Common Customs Tariff
  • Free movement of goods
  • - Customs union
  • - Common Customs Tariff
EUR-Lex text EUR-Lex bilingual text
Judgment (Summary)
ECLI:EU:C:2014:48		 06/02/2014 Humeau Beaupréau
Free movement of goods
- Customs union
- Common Customs Tariff
  • Free movement of goods
  • - Customs union
  • - Common Customs Tariff
EUR-Lex text EUR-Lex bilingual text
Application (OJ)
22/02/2013 Humeau Beaupréau
Free movement of goods
- Customs union
- Common Customs Tariff
  • Free movement of goods
  • - Customs union
  • - Common Customs Tariff
View pdf documents
Top of the page Legal analysis of the decision or of the case

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)

Subject-matter

Request for a preliminary ruling – Cour de cassation (France) – Interpretation of Article 2(a) to the General Rule for the Interpretation of the Combined Nomenclature and of paragraph 7 of the Explanatory Notes to the Harmonised System – Common Customs Tariff – Tariff classification – Combined Nomenclature – Footwear manufacturing process – Assembly operations or working operations for completion into the finished state

Systematic classification scheme

1.
-
4 Internal policy of the European Union
  4.02 Free movement of goods
    4.02.04 Customs union
      4.02.04.02 Common Customs Tariff
        4.02.04.02.01 Interpretation of tariff headings and classification of goods: principles and procedures
-
4 Internal policy of the European Union
  4.02 Free movement of goods
    4.02.04 Customs union
      4.02.04.02 Common Customs Tariff
        4.02.04.02.02 The various tariff headings


Citations of case-law or legislation

References in grounds of judgment

Operative part

Opinion

Information not available


Dates

Date of the lodging of the application initiating proceedings

  • 02/01/2013

Date of the Opinion

Information not available

Date of the hearing

Information not available

Date of delivery

06/02/2014


References

Publication in the Official Journal

Application: OJ C 71 from 09.03.2013, p.11

Judgment: OJ C 93 from 29.03.2014, p.15

Name of the parties

Humeau Beaupréau

Notes on Academic Writings

  1. Ooyevaar, Nico: Highlights & Insights on European Taxation 2014 nº 09 p.149-150 (EN)
  2. Guerra Martins, Ana Maria: Opinion 2/13 of the Court of Justice in the Context of Multilevel Protection of Fundamental Rights and Multilevel Constitutionalism, Österreichische Zeitschrift für öffentliches Recht und Völkerrecht 2016 n°3 p.27-57 (EN)



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Cour de cassation - France

Subject-matter

  • Free movement of goods
  • - Customs union
  • - Common Customs Tariff

Provisions of national law referred to

Information not available

Provisions of international law referred to

Information not available

Procedure and result

  • Reference for a preliminary ruling

Formation of the Court

troisième chambre (Cour)

Judge-Rapporteur

Borg Barthet

Advocate General

Wahl

Language(s) of the Case

  • French

Language(s) of the Opinion

    Information not available