CELEX: 62014CN0532
Language: en
Date: 2014-11-24 00:00:00
Title: Case C-532/14: Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 24 November 2014  — Toorank Productions BV v Staatssecretaris van Financiën

23.2.2015   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 65/21
            
         Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 24 November 2014 — Toorank Productions BV v Staatssecretaris van Financiën
   (Case C-532/14)
   (2015/C 065/31)
   Language of the case: Dutch
   
      Referring court
   
   Hoge Raad der Nederlanden
   
      Parties to the main proceedings
   
   
      Applicant: Toorank Productions BV
   
      Defendant: Staatssecretaris van Financiën
   
      Question referred
   
   Should heading 2206 of the CN be interpreted as meaning that a beverage with an alcoholic strength by volume of 13,4 % vol, obtained by mixing a purified, alcoholic beverage (base) known as ‘Ferm Fruit’, obtained by fermentation from apple concentrate, with sugar, aromatic substances, colouring and flavouring agents, thickening agents, preservatives and distilled alcohol — in the sense that that alcohol does not exceed, either in volume or in percentage, 49 per cent of the alcohol occurring in the beverage, whereas 51 per cent thereof consists of alcohol obtained by fermentation — should be classified under that heading? If not, should subheading 2208 70 of the CN be interpreted as meaning that a beverage such as that should be classified as liqueur under that subheading?