CELEX: 62014CA0344
Language: en
Date: 2015-09-17 00:00:00
Title: Case C-344/14: Judgment of the Court (Seventh Chamber) of 17 September 2015 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Kyowa Hakko Europe GmbH v Hauptzollamt Hannover (Reference for a preliminary ruling — Tariff and statistical nomenclature — Classification of goods — Amino acid mixes used for the preparation of foodstuffs for infants and young children allergic to cow’s milk proteins — Classification under tariff headings 2106 ‘food preparations’ or 3003 ‘medicinal products’)

9.11.2015   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 371/12
            
         Judgment of the Court (Seventh Chamber) of 17 September 2015 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Kyowa Hakko Europe GmbH v Hauptzollamt Hannover
   (Case C-344/14) (1)
   
   ((Reference for a preliminary ruling - Tariff and statistical nomenclature - Classification of goods - Amino acid mixes used for the preparation of foodstuffs for infants and young children allergic to cow’s milk proteins - Classification under tariff headings 2106 ‘food preparations’ or 3003 ‘medicinal products’))
   (2015/C 371/14)
   Language of the case: German
   
      Referring court
   
   Bundesfinanzhof
   
      Parties to the main proceedings
   
   
      Applicant: Kyowa Hakko Europe GmbH
   
      Defendant: Hauptzollamt Hannover
   
      Operative part of the judgment
   
   The Combined Nomenclature in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Commission Regulation (EC) No 1214/2007 of 20 September 2007, must be interpreted as meaning that amino acid mixes, such as those at issue in the main proceedings, which are used in the preparation of foodstuffs for infants and young children who are allergic to cow’s milk proteins, must be classified under heading 2106 of that nomenclature as ‘food preparations’ since, because of their objective characteristics and properties, those goods do not have clearly defined therapeutic or prophylactic characteristics, with an effect concentrated on precise functions of the human organism and, accordingly, are not capable of being applied in the prevention or treatment of diseases or ailments and also are not naturally intended for medical use, which it is for the national court to ascertain.
   
      (1)  OJ C 339, 29.9.2014.