Case C-406/25, FF Skagen: Request for a preliminary ruling from the Vestre Landsret (Denmark) lodged on 16 May 2025 – Skatteministeriet v FF Skagen A/S
Date: 2025-05-16
Institutions: Court of Justice
Subjects: Combined Nomenclature, by-product, common customs tariff, fishery product, food inspection, food safety, human nutrition, manufactured feedingstuffs, organic acid, specification of tariff heading








C_202504274EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2025/4274


11.8.2025






Request for a preliminary ruling from the Vestre Landsret (Denmark) lodged on 16 May 2025 – Skatteministeriet v FF Skagen A/S


(Case C-406/25, FF Skagen)

(C/2025/4274)
Language of the case: Danish

Referring court

Vestre Landsret

Parties to the main proceedings


Applicant: Skatteministeriet

Defendant: FF Skagen A/S

Questions referred







1.


Must note 1(c) to Chapter 3 of Council Regulation (EEC) No 2658/87 (1) of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as set out in Annex I to Commission Implementing Regulation (EU) No 1101/2014 (2) of 16 October 2014 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, be interpreted as meaning that Chapter 3 does not cover goods such as those at issue in the main proceedings?










2.


The Court is requested to clarify whether any of the following have a bearing on the answer to the question referred:






(a)


the addition of acetic acid or any other acid to the goods, including whether it is relevant that acetic acid, which according to the manufacturer’s information is not approved for human consumption, has been added to the goods.










(b)


the average TVB-N value of the goods exceeds 25 to 35 pursuant to Commission Regulation (EC) No 2074/2005. (3)











(c)


the goods are stored in bulk, where parts of the fish have a TVB-N level exceeding the level authorised pursuant to Commission Regulation (EC) No 2074/2005.










(d)


the goods have not been handled in accordance with the legislation on food hygiene, including:






(i)


Regulation No 178/2002 (4) of the European Parliament and of the Council,










(ii)


Regulation No 852/2004 (5) of the European Parliament and of the Council,










(iii)


Regulation No 853/2004 (6) of the European Parliament and of the Council,










(iv)


Regulation No 854/2004 (7) of the European Parliament and of the Council,










(v)


Regulation No 1333/2008 (8) of the European Parliament and of the Council,










(vi)


Regulation No 1069/2009 (9) of the European Parliament and of the Council;














(e)


according to the commercial documents, the goods were taken by the catching vessel, offered for sale and sold exclusively for the industrial production of animal feed and not for human consumption.










(f)


according to the Danish food authorities, as a result of the addition of acetic acid, the goods are not fit for human consumption, irrespective of their TVB-N value.










(g)


the goods are imported into the European Union as by-products under Regulation (EC) No 1069/2009 of the European Parliament and of the Council. The Court is requested in that connection to clarify which documentation is required for goods to be deemed a by-product under Council Regulation (EC) No 1069/2009 and of the European Parliament.










(1)  
            OJ 1987 L 256, p. 1.

(2)  
            OJ 2014 L 312, p. 1.

(3)  Commission Regulation (EC) No 2074/2005 of 5 December 2005 laying down implementing measures for certain products under Regulation (EC) No 853/2004 of the European Parliament and of the Council and for the organisation of official controls under Regulation (EC) No 854/2004 of the European Parliament and of the Council and Regulation (EC) No 882/2004 of the European Parliament and of the Council, derogating from Regulation (EC) No 852/2004 of the European Parliament and of the Council and amending Regulations (EC) No 853/2004 and (EC) No 854/2004 (OJ 2005 L 338, p. 27).

(4)  Regulation (EC) No 178/2002 of the European Parliament and of the Council of 28 January 2002 laying down the general principles and requirements of food law, establishing the European Food Safety Authority and laying down procedures in matters of food safety (OJ 2002 L 31, p. 1).

(5)  Regulation (EC) No 852/2004 of the European Parliament and of the Council of 29 April 2004 on the hygiene of foodstuffs (OJ 2004 L 139, p. 1).

(6)  Regulation (EC) No 853/2004 of the European Parliament and of the Council of 29 April 2004 laying down specific hygiene rules for food of animal origin (OJ 2004 L 139, p. 55).

(7)  Regulation (EC) No 854/2004 of the European Parliament and of the Council of 29 April 2004 laying down specific rules for the organisation of official controls on products of animal origin intended for human consumption (OJ 2004 L 139, p. 206).

(8)  Regulation (EC) No 1333/2008 of the European Parliament and of the Council of 16 December 2008 on food additives (OJ 2008 L 354, p. 16).

(9)  Regulation (EC) No 1069/2009 of the European Parliament and of the Council of 21 October 2009 laying down health rules as regards animal by-products and derived products not intended for human consumption and repealing Regulation (EC) No 1774/2002 (Animal by-products Regulation) (OJ 2009 L 300, p. 1).


ELI: http://data.europa.eu/eli/C/2025/4274/oj
ISSN 1977-091X (electronic edition)