JUDGMENT OF THE COURT

(First Chamber)

of 17 March 2005

in Case C-170/03 (reference for a preliminary ruling from the Hoge Raad der Nederlanden): Staatssecretaris van Financiën v J.H.M. Feron (1)

(Regulation (EEC) No 918/83 - Relief from customs duties - Meaning of ‘personal property’ and ‘possession’ - Motor vehicle made available to a person by his employer)

(2005/C 132/13)

Language of the case: Dutch

In Case C-170/03: reference for a preliminary ruling under Article 234 EC from the Hoge Raad der Nederlanden (Netherlands), made by decision of 11 April 2003, received at the Court on 14 April 2003, in the proceedings pending before that court between Staatssecretaris van Financiën and J.H.M. Feron — the Court (First Chamber), composed of P. Jann, President of the Chamber, A. Rosas, K. Lenaerts, S. von Bahr (Rapporteur) and K. Schiemann, Judges; M. Poiares Maduro, Advocate General; M.-F. Contet, Principal Administrator, for the Registrar, gave a judgment on 17 March 2005, the operative part of which is as follows:

A car such as that at issue in the main proceedings is to be regarded as personal property within the meaning of Article 1(2)(c) of Council Regulation (EEC) No 918/83 of 28 March 1983 setting up a Community system of reliefs from customs duty and thus eligible for relief from import duty under Articles 2 and 3 of the regulation.

(1)  OJ C 146 of 21.06.2003.