CELEX: 62014CN0139
Language: en
Date: 2014-03-24 00:00:00
Title: Case C-139/14: Request for a preliminary ruling from the Finanzgericht Baden-Württemberg (Germany) lodged on 24 March 2014  — Mineralquelle Zurzach AG v Hauptzollamt Singen

24.6.2014   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 194/12
            
         Request for a preliminary ruling from the Finanzgericht Baden-Württemberg (Germany) lodged on 24 March 2014 — Mineralquelle Zurzach AG v Hauptzollamt Singen
   (Case C-139/14)
   2014/C 194/14
   Language of the case: German
   
      Referring court
   
   Finanzgericht Baden-Württemberg
   
      Parties to the main proceedings
   
   
      Applicant: Mineralquelle Zurzach AG
   
      Defendant: Hauptzollamt Singen
   
      Questions referred
   
   
               1.
            
            
               Is a non-alcoholic beverage that consists mainly of water but also has 12 % fruit juices and contains, in addition to sugar, a vitamin mixture which clearly exceeds the vitamin content, in relation to the proportion of juice, of natural fruit juices, to be classified under subheading 2202 10 00 of the Combined Nomenclature?
            
         
               2.
            
            
               If Question 1 is answered in the negative:
               Is such a beverage a fruit juice, diluted with water, under code number 2202 90 10 11 TARIC?
            
         
               3.
            
            
               If the first two questions are answered in the negative:
               Is such a product to be classified as goods under code number 2202 90 10 10 TARIC?