4.7.2009
EN
Official Journal of the European Union
C 153/13
Judgment of the Court (Third Chamber) of 7 May 2009 (reference for a preliminary ruling from the Hoge Raad der Nederlanden Den Haag (Netherlands)) — Siebrand BV v Staatssecretaris van Financiën
(Case C-150/08) (1)
(Combined Nomenclature - Tariff headings 2206 and 2208 - Fermented beverage containing distilled alcohol - Beverage produced from fruit or from a natural product - Addition of substances - Effects - Loss of the taste, smell and appearance of the original beverage)
2009/C 153/24
Language of the case: Dutch
Referring court
Hoge Raad der Nederlanden Den Haag
Parties to the main proceedings
Applicant: Siebrand BV
Defendant: Staatssecretaris van Financiën
Re:
Reference for a preliminary ruling — Hoge Raad der Nederlanden Den Haag –Interpretation of tariff headings 2206 and 2208 of the Combined Nomenclature — Fermented beverage containing distilled alcohol — Addition of water and ingredients resulting in a loss of the taste, smell and/or appearance of a beverage produced from fruit or from a natural product
Operative part of the judgment
Fermented alcohol-based beverages corresponding originally to heading 2206 of the Combined Nomenclature in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Commission Regulation (EEC) No 2587/91 of 26 July 1991, to which a certain proportion of distilled alcohol, water, sugar syrup, aromas, colourings and, in some cases, a cream base have been added, resulting in the loss of the taste, smell and/or appearance of a beverage produced from a particular fruit or natural product, do not come under heading 2206 of the Combined Nomenclature but rather under heading 2208 thereof.
(1) OJ C 171, 5.7.2008.
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