Opinion of Mr Advocate General Lenz

Mr President,

Members of the Court,

A. The two cases in which I am today giving my opinion are concerned with the interpretation of Heading No 99.05 of the Common Customs Tariff, which applies to collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archeological, palaeontological, ethnographic or numismatic interest.

B. In my Opinion I shall follow the example of the Finanzgericht Baden-Württemberg and first discuss the expression collectors' piece and then deal with the expression of historical and ethnographic interest. When those two terms have been clarified the question from the Finanzgericht Rheinland-Pfalz may be answered, namely what minimum characteristics must an article display in order to be assigned, as a collectors' piece of historical interest, to Heading No 99.05?

C. In conclusion, I propose that the Court should answer the questions from the Finanzgericht Baden-Württemberg and the Finanzgericht Rheinland-Pfalz as follows:

ANNEX Heading of the Common Customs Tariff

Zoologische, botanische, mineralogische oder anatomische Sammlungsstücke und Sammlungen; Sammlungsstücke von geschichtlichem, archäologischem, paläontologischem, völkerkundlichem oder münzkundlichem Wert

Collections et specimens pour collections de zoologie et de botanique, de minéralogie et d'anatomie; objets pour collections présentant un intérêt historique, archéologique, paléontologique, ethnographique et numismatique

Collezioni ed esemplari per collezioni di zoologia, botanica, mineralogia, anatomia; oggetti da collezione aventi interesse storico, archeologico, paleontologico, etnografico et numismatico

Zoologische, botanische, mineralogische en anatomische verzamelingen en voorwerpen voor die verzamelingen; voorwerpen voor verzamelingen van belang uit historisch, archeologisch, paleontologisch, etnografisch of numismatiek oogpunt

Zoologiske, botaniske, mineralogiske, anatomiske, historiske, arkæologiske, palæontologiske, etnografiske og numismatiske samlinger og samloerobjekter

Collections and collectors' pieces of zoological, botanical, mineralogicai, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest

Συλλογαί ή αντικείμενα συλλογών ζωολογίας, βοτανικής, ορυκτολογίας και ανατομίας. Είδη συλλογών παρουσιάζοντα ενδιαφέρον ιστορικόν, αρχαιολογικών, παλαιοντολογικών, εθνογραφικών και νομισματικόν

1 Translated from the German.

2 Official Journal 1983, L 105, p. 1.

3 The various language versions arc annexed to this Opinion.

4 According to established case-law of the Court, see for example the judgment of 11 July 1980 in Case 798/79, Hauptzollamt Kõh-Rheimm v Chem-Tec [1980] ECR 2639, p. 2646.

5 Judgment of 15 May 1985 and Opinion of 31 March 1985 in Case 155/84, Reinhard Onncuch v Hauptzollamt Berlin-Packhof(1985) ECR 1449.

6 Das neue Fischer-Lexikon, Frankfurt 1981, Vol. 3, p. 2176; see the entry Histoire in Encyclopaedia Universalis, Paris 1968, Vol. 7, p. 423, el seq.

7 Ibid. p. 6310.

8 United Nations Treaty Series, Vol. 131, p. 25 et seg.

9 Regulation No 1798/75, Official Journal 1975, L 184, p. 1.