Opinion of Advocate General Van Gerven delivered on 14 April 1994

1 Original language: Dutch.

2 In its observations to the Court the Commission is basing itself on the combined nomenclature for 1993 as established by Commission Regulation (EEC) No 2505/92 of 14 July 1992 (OJ 1992 L 267, p. 1). The Commission also points out there have been no changes to the combined nomenclature of relevance to the questions submitted.

3 OJ 1990 L 247, p. 1.

4 OJ 1987 L 256, p. 1.

5 Headings 3002 and 3006 concern inter alia reagents for determining blood groups or blood factors.

6 The Commission, too, in its written observations to the Court, expressed the view that it is a composite product and not a separate chemically defined element which, in accordance with note 1(a) to Chapter 38, would fall outside that chapter (quoted in paragraph 2 above).

7 Case 122/80 Analog Devices v Hauptzollamt München-Mitte and Hauptzollamt München-West [1981] ECR 2781, paragraph 12, see also the judgment in Case 234/87 Casio Computers [1989] ECR 63, paragraph 12.

8 And not under heading 4811 having regard to Note 7(a) to Chapter 48, the Bundesfinanzhof rightly adds (as does the Commission in its written observations in reply to the second question).

9 See also above, footnote 5.

10 See above, paragraph 2. In addition to paper impregnated with soap or detergent mentioned by the Commission, paper impregnated with cosmetics is also mentioned there, under (C).

11 See Page 9, at (aa) of its written observations.

12 Cited in footnote 6 above.

13 See footnote 6.