Judgment of the Court (First Chamber) of 14 October 2004 in Case C-113/02: Commission of the European Communities v Kingdom of the Netherlands (Regulation (EEC) No 259/93 on the supervision and control of shipments of waste — Directive 75/442 on waste — National measure providing for objections to shipments of waste for recovery where 20 % of the waste is recoverable in the Member State and the percentage of waste recoverable in the country of destination is lower — Measure of a Member State classifying an operation under point R1 (recovery by incineration) of Annex IIB to Directive 75/442 or under point D10 (disposal by incineration) of Annex IIA to that directive not according to the criterion of actual use but according to the calorific value of the incinerated waste)