CELEX: 62007CN0522
Language: en
Date: 2007-11-22 00:00:00
Title: Case C-522/07: Reference for a preliminary ruling from the Finanzgericht Düsseldorf (Germany) lodged on 22 November 2007 — Dinter GmbH v Hauptzollamt Düsseldorf

9.2.2008   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 37/10
            
         Reference for a preliminary ruling from the Finanzgericht Düsseldorf (Germany) lodged on 22 November 2007 — Dinter GmbH v Hauptzollamt Düsseldorf
   (Case C-522/07)
   (2008/C 37/13)
   Language of the case: German
   Referring court
   Finanzgericht Düsseldorf
   Parties to the main proceedings
   
      Applicant: Dinter GmbH
   
      Defendant: Hauptzollamt Düsseldorf
   Questions referred
   
               1.
            
            
               Is additional note 5(b) to Chapter 20 of the Combined Nomenclature (1) to be interpreted as meaning that the term ‘fruit juices with added sugar’ also refers to fruit juices to which no sugar has actually been added, but whose added sugar content is calculated mathematically in accordance with additional note 5(a) to Chapter 20 of the Combined Nomenclature?
            
         
               2.
            
            
               Is additional note 5(b) to Chapter 20 of the Combined Nomenclature to be interpreted as meaning that the term ‘fruit juices in their natural state’ is merely clarified by the words ‘obtained from fruits or by dilution of concentrated juice’, but in fact applies to all types of fruit juices (not cooked and without added alcohol) in the state in which they are presented?
            
         
               3.
            
            
               If both the preceding questions are answered in the affirmative, is additional note 5(b) to Chapter 20 of the Combined Nomenclature valid?
            
         
      (1)  Commission Regulation (EC) No 1810/2004 of 7 September 2004 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 2004 L 327, p. 1).