Judgment — ECLI:EU:C:2007:458
Date: 2007-07-18
Language of the case: Dutch
Court formation: Seventh Chamber
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Free movement of goods;Common customs tariff;Customs Union
Concepts: The various tariff headings
Procedure: Reference for a preliminary ruling
Origin: Netherlands

Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 27 September 2006 - Op- en Overslagbedrijf Van der Vaart B.V. v Staatssecretaris van Financiën (Case C-402/06) Language of the case: Dutch Referring court Hoge Raad der Nederlanden Parties to the main proceedings Applicant: Op- en Overslagbedrijf Van der Vaart B.V. Defendant: Staatssecretaris van Financiën Questions referred Must the heading 0406 of the CN be interpreted in such a way that it can accommodate the classification of a product obtained from curdled milk from which (a great deal of) the serum has been extracted, of a whey-albumin content, by weight, not exceeding 2 percent, and of which the albumins were broken down during a drying process lasting 24 to 36 hours through the action of an added enzyme? If question 1 is answered in the affirmative: What criteria are to be used with regard to fat content and appearance to determine whether a product should be classified as grated cheese or as powdered cheese under the subheading 0406 20, in other words: Can a product which is fat free or virtually fat free, be classified under this subheading? Can a product which consists of casein and more than 50% moisture (serum/whey) and having the appearance of regular granules 2 to 4 mm in size, be classified under this subheading? ____________