# C_2021072EN.01001502.xml

| 1.3.2021 | EN | Official Journal of the European Union | C 72/15 |
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1.3.2021

EN

Official Journal of the European Union

C 72/15

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Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 8 December 2020 — Y GmbH v Hauptzollamt

(Case C-668/20)

(2021/C 72/22)

Language of the case: German

Referring court

Bundesfinanzhof

Parties to the main proceedings

Applicant and appellant in the appeal on a point of law: Y GmbH

Defendant and respondent in the appeal on a point of law: Hauptzollamt

Questions referred

| 1. | Is subheading 1302 19 05 of the Combined Nomenclature (‘the CN’) (1) to be interpreted as meaning that an extracted vanilla oleoresin diluted with ethanol and water consisting of approximately 90 % (v/v) or 85 % (m/m) ethanol, up to 10 % (m/m) water, 4.8 % (m/m) dry residue and 0.5 % (m/m) vanilla is to be classified under that subheading even though, according to Note 1(ij) to Chapter 13 of the CN, heading 1302 of the CN does not apply to extracted oleoresins? |
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1.

Is subheading 1302 19 05 of the Combined Nomenclature (‘the CN’) (1) to be interpreted as meaning that an extracted vanilla oleoresin diluted with ethanol and water consisting of approximately 90 % (v/v) or 85 % (m/m) ethanol, up to 10 % (m/m) water, 4.8 % (m/m) dry residue and 0.5 % (m/m) vanilla is to be classified under that subheading even though, according to Note 1(ij) to Chapter 13 of the CN, heading 1302 of the CN does not apply to extracted oleoresins?

| 2. | Do extracted oleoresins within the meaning of subheading 3301 90 30 of the CN include the goods described in the first question referred? |
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2.

Do extracted oleoresins within the meaning of subheading 3301 90 30 of the CN include the goods described in the first question referred?

| 3. | Is subheading 3302 10 90 of the CN to be interpreted as meaning that the goods described in the first question referred are to be classified as mixtures of odiferous substances and mixtures (including alcohol solutions) with a basis of one or more of these substances, of a kind used in the food industry? |
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3.

Is subheading 3302 10 90 of the CN to be interpreted as meaning that the goods described in the first question referred are to be classified as mixtures of odiferous substances and mixtures (including alcohol solutions) with a basis of one or more of these substances, of a kind used in the food industry?

| 4. | Do flavours within the meaning of Article 27(1)(e) of Directive 92/83/EEC (2) include goods of subheading 1302 19 05 of the CN or extracted oleoresins of subheading 3301 90 30 of the CN? |
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4.

Do flavours within the meaning of Article 27(1)(e) of Directive 92/83/EEC (2) include goods of subheading 1302 19 05 of the CN or extracted oleoresins of subheading 3301 90 30 of the CN?

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(1)  Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 1987 L 256, p. 1), as amended by Commission Implementing Regulation (EU) 2015/1754 of 6 October 2015 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 2015 L 285, p. 1).

(2)  Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages (OJ 1992 L 316, p. 21).

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