62022CJ0366_SUM
Case C‑366/22
Viterra Hungary Kft.
v
Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
(Request for a preliminary ruling from the Pécsi Törvényszék)
Judgment of the Court (Sixth Chamber) of 16 November 2023
(Reference for a preliminary ruling – Customs union – Common Customs Tariff – Combined Nomenclature – Tariff headings – Positions 2304 and 2309 – Soya meal)
Customs union – Common Customs Tariff – Tariff headings – Interpretation – World Customs Organization classification notice – No binding force
(Council Regulation No 2658/87, Annex I)
(see paragraph 35)
Customs union – Common Customs Tariff – Tariff headings – Imported product in agglomerated, pelleted or granulated form, obtained after solvent extraction of soya oil, subsequently eliminated by heat treatment, and incorporated, after physical fragmentation, into a mixture intended for animal consumption – Classification under heading 2304 of the Combined Nomenclature
(Council Regulation No 2658/87, as amended by Regulation 2016/1821, Annex I)
(see paragraphs 39, 43-54, 57, operative part)
See the text of the decision.