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C 163/2 EN Official Journal of the European Communities 10.6.

2000

JUDGMENT OF THE COURT JUDGMENT OF THE COURT

(First Chamber) (Fifth Chamber)

of 28 March 2000 of 30 March 2000

in Case C-309/98 (reference for a preliminary ruling in Case C-178/97 (reference for a preliminary ruling from
from the Finanzgericht München): Holz Geenen GmbH v the Tribunal du Travail de Bruxelles): Barry Banks and
Oberfinanzdirektion München (1) Others v Théâtre Royal de la Monnaie (1)

(Common Customs Tariff — Tariff headings — Classifi-


cation in the combined nomenclature — Regulation (EC) No (Social security for migrant workers — Determination of the
1509/97 — Rectangular wood blocks used in the construc- legislation applicable — Scope of the E 101 Certificate)
tion of window frames)

(2000/C 163/03)
(2000/C 163/02)

(Language of the case: French)


(Language of the case: German)

(Provisional translation; the definitive translation will be published


(Provisional translation; the definitive translation will be published in the European Court Reports)
in the European Court Reports)

In Case C-178/97: Reference to the Court under Article 177 of


In Case C-309/98: reference to the Court under Article 177 of the EC Treaty (now Article 234 EC) by the Tribunal du
the EC Treaty (now Article 234 EC) from the Finanzgericht Travail de Bruxelles, Belgium, for a preliminary ruling in the
München, Germany, for a preliminary ruling in the proceedings proceedings pending before that court between Barry Banks
pending before that court between Holz Geenen GmbH and Others and Théâtre Royal de la Monnaie — on the
and Oberfinanzdirektion München — on the validity of interpretation of Article 14a(1)(a) and Article 14c of Council
Commission Regulation (EC) No 1509/97 of 30 July 1997 Regulation (EEC) No 1408/71 of 14 June 1971 on the
concerning the classification of certain goods in the combined application of social security schemes to employed persons, to
nomenclature (OJ 1997 L 204, p. 8) — the Court (First self-employed persons and to members of their families
Chamber), composed of: L. Sevón (Rapporteur), President of moving within the Community, and of Articles 11a and 12a(7)
the Chamber, P. Jann and M. Wathelet, Judges; F.G. Jacobs, of Council Regulation (EEC) No 574/72 of 21 March 1972,
Advocate General; D. Louterman-Hubeau, Principal Adminis- fixing the procedure for implementing Regulation (EEC) No
trator, for the Registrar, has given a judgment on 28 March 1408/71, as amended and updated by Council Regulation
2000, in which it has ruled: (EEC) No 2001/83 of 2 June 1983 (OJ 1983 L 230, p. 6), and
subsequently by Council Regulation (EEC) No 3811/86 of
11 December 1986 (OJ 1986 L 355, p. 5) — the Court (Fifth
Commission Regulation (EC) No 1509/97 of 30 July 1997 Chamber), composed of: D.A.O. Edward, President of the
concerning the classification of certain goods in the combined Chamber, L. Sevón, C. Gulmann, J.-P. Puissochet (Rapporteur)
nomenclature is invalid in so far as point 2 of the Annex thereto and P. Jann, Judges; D. Ruiz-Jarabo Colomer, Advocate General;
classifies ‘Rectangular wood blocks, 48 or 85 mm wide x 72 mm H. von Holstein, Deputy Registrar, for the Registrar, has given
high, used in the construction of window frames, consisting of layers a judgment on 30 March 2000, in which it held:
of wood glued together with the grain running parallel and with
slightly rounded edges’ under subheading 4418 90 10 of the
combined nomenclature. 1. The term ‘work’ in Article 14a(1)(a) of Council Regulation
(EEC) No 1408/71 of 14 June 1971 on the application of
social security schemes to employed persons, to self-employed
persons and to members of their families moving within the
(1) OJ C 312 of 10.10.1998.
Community, as amended and updated by Council Regulation
(EEC) No 2001/83 of 2 June 1983, and subsequently by
Council Regulation (EEC) No 3811/86 of 11 December 1986,
covers any performance of work, whether in an employed or self-
employed capacity.