CELEX: 62014CN0533
Language: en
Date: 2014-11-24 00:00:00
Title: Case C-533/14: 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-533/14)
   (2015/C 065/32)
   Language of the case: Dutch
   
      Referring court
   
   Hoge Raad der Nederlanden
   
      Parties to the main proceedings
   
   
      Applicant: Toorank Productions BV
   
      Defendant: Staatssecretaris van Financiën
   
      Questions referred
   
   
               1.
            
            
               Should heading 2206 of the CN be interpreted as meaning that a beverage known as ‘Ferm Fruit’, obtained by fermentation from apple concentrate, which is also used as a beverage base for the production of a variety of other beverages, which has an alcoholic strength by volume of 16 % vol, which, as a result of purification (including ultrafiltration) is neutral with regard to colour, smell and taste, and to which no distilled alcohol has been added, must be classified under that heading? If not, should heading 2208 of the CN be interpreted as meaning that such a beverage must be classified under that heading?
            
         
               2.
            
            
               Should heading 2206 of the CN be interpreted as meaning that a beverage with an alcoholic strength by volume of 14 % vol, obtained by mixing the beverage (base) described in question 1 above with sugar, aromatic substances, colouring and flavouring agents, thickening agents and preservatives, and which does not contain any distilled alcohol, must be classified under that heading? If not, should heading 2208 of the CN be interpreted as meaning that such a beverage must be classified under that heading?