Case C-150/08: Reference for a preliminary ruling from the Hoge Raad der Nederlanden lodged on 14 April 2008 — Siebrand BV, other party: Staatssecretaris van Financiën
Date: 2008-04-14
Institutions: Court of Justice
Subjects: Combined Nomenclature, alcoholic beverage, interpretation of the law, tariff nomenclature

C 171/16

EN

Official Journal of the European Union

5.7.2008

of all other pensioners are calculated on the basis of the
notional application of tax category I (less favourable to a
taxable person), constitute an infringement of Article 1 in
conjunction with Article 2 and with Article 3(1)(c) of the
Directive?

4. If Question 1 or Question 2(2) is answered in the affirmative

or Question 3 is answered in the negative:

10(6)

Paragraph

Does
First RGG infringe
of
Article 141 EC or a general principle of Community law by
reason of the provision or legal effect described in Ques-
tion 3?

the

5. If Question 3 or Question 4 is answered in the affirmative:

Does it follow that — until such time as Paragraph 10(6) of
the First RGG is amended to remove the unequal treatment
complained of — in relation to the calculation of his
pension entitlement a pensioner who has formed a civil part-
nership and is not permanently separated from his partner is
entitled to insist that the defendant treats him in the same
manner as it does as a married, not permanently separated,
pensioner? If so — if the Directive is applicable and Ques-
tion 3 is answered in the affirmative — does this entitlement
apply even before the expiry of
the transposition period
prescribed in Article 18(1) of the Directive?

6. If Question 5 is answered in the affirmative:

Is that subject to the qualification — in accordance with the
grounds of the Court's judgment in Case C-262/88 Barber
— that in the calculation of pension entitlement the prin-
ciple of equal treatment is to be applied only in respect of
that proportion of pension entitlement earned by the
pensioner for the period from 17 May 1990?

(1) OJ 2000 L 303, p. 16.

heading 2206 of
the Combined Nomenclature (CN) be
classified under that heading if the beverage in question is a
fermented beverage which, as a result of the addition of
water and particular ingredients, has lost the taste, smell
and/or appearance of a beverage produced from a particular
fruit or natural product?

2. In the event of a positive answer to Question 1, what
criterion should govern the determination as to whether the
beverage is nevertheless to be classified under heading 2208
of the CN on the ground that it contains distilled alcohol?

Reference for a preliminary ruling from the Tribunal
Superior de Justicia de Madrid (Spain) lodged on 15 April
2008 — Real Sociedad de Fútbol SAD and Nihat Kahveci v
and Real Federación
Consejo Superior de Deportes

Española de Fútbol

(Case C-152/08)

(2008/C 171/28)

Language of the case: Spanish

Referring court

Tribunal Superior de Justicia de Madrid

Parties to the main proceedings

Applicants: Real Sociedad de Fútbol SAD and Nihat Kahveci

Defendants: Consejo Superior de Deportes and Real Federación
Española de Fútbol

Reference for a preliminary ruling from the Hoge Raad der
Nederlanden lodged on 14 April 2008 — Siebrand BV,
other party: Staatssecretaris van Financiën

Question referred

(Case C-150/08)

(2008/C 171/27)

Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden (Netherlands)

Parties to the main proceedings

Appellant in cassation: Siebrand BV

Other party to the proceedings: Staatssecretaris van Financiën

Questions referred

1. Can a beverage which contains a certain amount of distilled
alcohol but which otherwise corresponds to the definition of

Does Article 37 of the EEC-Turkey Association Agreement (1),
signed in Ankara on 12 September 1963 and approved by
Council Decision 64/732/EEC, and its Additional Protocol of
23 November 1970 (2), preclude a sporting federation from
applying a rule to a professional sportsman of Turkish nation-
ality, lawfully employed by a Spanish football club, as in the
main proceedings, under which clubs may use only a limited
number of players from non-member States not belonging to
the European Economic Area in national competitions?

(1) Agreement establishing an Association between the European
Economic Community and Turkey, signed on 12 September 1963 in
Ankara, and concluded, approved and confirmed on behalf of the
Community by Council Decision 64/732/EEC of 23 December 1963
(OJ 1964 217, p. 3685).

(2) Additional Protocol, signed on 23 November 1970 in Brussels and
concluded, approved and confirmed on behalf of the Community by
Council Regulation (EEC) No 2760/72 of 19 December 1972
(OJ L 293, p. 1).