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C 82/18 EN Official Journal of the European Union 14.4.


Appeal brought on 1 February 2007 by Heuschen & being well-versed in regard to import and export formalities. In
Schrouff Oriëntal Foods Trading against the judgment the judgment under appeal, the Court of First Instance placed
delivered on 30 November 2006 by the Court of First excessively high requirements with regard to the duty of care
Instance (Third Chamber) in Case T-382/04 Heuschen & resting on Heuschen & Schrouff, even if it were an experienced
Schrouff Oriëntal Foods Trading v Commission of the Euro- trader. In addition, the Court of First Instance wrongly identified
pean Communities Heuschen & Schrouff with the direct representative which it had
(Case C-38/07 P)

(2007/C 82/32) (1) Council Regulation (EEC) No 2913/92 of 12 October 1992 estab-
lishing the Community Customs Code (OJ L 302, p. 1).
(2) Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying
Language of the case: Dutch down provisions for the implementation of Council Regulation (EEC)
No 2913/92 establishing the Community Customs Code (OJ L 253,
p. 1).
(3) Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff
and statistical nomenclature and on the Common Customs Tariff (OJ
L 256, p. 1).

Appellant: Heuschen & Schrouff Oriëntal Foods Trading (repre-

sented by: H. de Bie, advocaat)

Other party to the proceedings: Commission of the European

Communities Action brought on 1 February 2007 — Commission of the
European Communities v Kingdom of Spain

Form of order sought (Case C-39/07)

— Set aside the judgment delivered on 30 November 2006 by (2007/C 82/33)

the Court of First Instance (Third Chamber) in Case
Language of the case: Spanish
— Annul the decision of the European Commission of 17 June
2004 (REM 19/2002), in which the Commission held that
remission of import duties was not justified in that particu-
lar case; Parties
— Order the Commission to pay the costs.
Applicant: Commission of the European Communities (repre-
sented by: H. Støblbæk and R. Vidal Puig, acting as Agents)
Pleas in law and main arguments
Defendan: Kingdom of Spain
The appellant challenges the judgment under appeal on the
following grounds:

Breach of Article 239 of the Customs Code (1), in conjunction Form of order sought
with Articles 899 to 909 inclusive of Commission Regulation
(EEC) No 2454/93 (2) (‘the implementing regulation’) and inade- — Declare that the Kingdom of Spain has failed to fulfil its
quate reasoning of the Court's findings, or at least reasoning obligations under Council Directive 89/48/EEC (1) of
which cannot support those findings. 21 December 1988 on a general system for the recognition
of higher-education diplomas awarded on completion of
The test relating to the nature of the mistake, the appellant's professional education and training of at least three years'
professional experience and the degree of care which it exercised duration by not adopting all the necessary measures to
ought, when considered together, to lead to the conclusion that transpose that directive in connection with the profession of
remission was inevitable. The Court of First Instance incorrectly hospital pharmacist;
based its judgment on the supposition that the legislation
applicable in this case in regard to the classification of so-called — order the Kingdom of Spain to pay the costs.
rice paper in the tariff and statistical nomenclature and the
common customs tariff under Council Regulation (EEC)
No 2658/87 (3) was not complex. The appellant challenges the
classification of unbaked rice paper as determined by the Court Pleas in law and main arguments
of First Instance, the Commission and the Netherlands customs
authorities. The Court of First Instance, it submits, was wrong 1. The Spanish diploma of ‘hospital pharmacist’ is a ‘diploma’
to conclude that Heuschen & Schrouff had extensive profes- within the meaning of Directive 89/48/EEC, since:
sional experience in the domain of imports and exports. In that
connection the Court of First Instance incorrectly categorised — it is a diploma awarded by the competent authority
Heuschen & Schrouff as being an experienced trader and thus as designated by Spanish law;