# C_2007211EN.01000901.xml

| 8.9.2007 | EN | Official Journal of the European Union | C 211/9 |
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8.9.2007

EN

Official Journal of the European Union

C 211/9

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Judgment of the Court (Seventh Chamber) of 18 July 2007 (reference for a preliminary ruling from the Hoge Raad der Nederlanden, Netherlands) — Op- en Overslagbedrijf Van der Vaart B.V. v Staatssecretaris van Financiën

(Case C-402/06) (1)

1

(Common Customs Tariff - Tariff classification - Combined Nomenclature - Product obtained from curdled milk and the extraction of a significant quantity of serum)

(2007/C 211/15)

Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings

Appellant: Op — en Overslagbedrijf Van der Vaart

Appellant:

Respondent: Staatssecretaris van Financiën

Respondent:

Re:

Reference for a preliminary ruling — Hoge Raad der Nederlanden — Interpretation of Annex I to Commission Regulation (EC) No 1734/96 of 9 September 1996 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 1996 L 238, p. 1) — Product obtained from curdled milk and extraction of most of the serum containing not more than 2 % of whey-albumin that has been broken down by the activity of an enzyme added during a drying process lasting 24 to 36 hours

Operative part of the judgment

| 1. | Heading 0406 of the Combined Nomenclature, set out 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 (EC) No 1734/96 of 9 September 1996, must be construed in such a way that it can accommodate the classification of a product, such as that in issue in the main proceedings, obtained from curdled milk from which a great deal of the serum has been extracted and the albumin content of which has been reduced, by the effect of an enzyme, to 2 % of the total quantity of the albumins during a drying process lasting 24 to 36 hours and consisting of casein and more than 50 % humidity. |
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1.

Heading 0406 of the Combined Nomenclature, set out 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 (EC) No 1734/96 of 9 September 1996, must be construed in such a way that it can accommodate the classification of a product, such as that in issue in the main proceedings, obtained from curdled milk from which a great deal of the serum has been extracted and the albumin content of which has been reduced, by the effect of an enzyme, to 2 % of the total quantity of the albumins during a drying process lasting 24 to 36 hours and consisting of casein and more than 50 % humidity.

| 2. | Subheading 0406 20 90 of the Combined Nomenclature must be construed in such a way that it can accommodate a product, such as that in issue in the main proceedings, which contains more than 50 % humidity and less than 1 % fat and is ground into regular granules of 2 to 4 mm in size and is intended for use in the manufacture of pizza toppings and in the preparation of cheese sauces. |
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2.

Subheading 0406 20 90 of the Combined Nomenclature must be construed in such a way that it can accommodate a product, such as that in issue in the main proceedings, which contains more than 50 % humidity and less than 1 % fat and is ground into regular granules of 2 to 4 mm in size and is intended for use in the manufacture of pizza toppings and in the preparation of cheese sauces.

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(1)  OJ C 310, 16.12.2006.

1

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