CELEX: 62008CA0150
Language: en
Date: 2009-05-07 00:00:00
Title: Case C-150/08: Judgment of the Court (Third Chamber) of 7 May 2009 (reference for a preliminary ruling from the Hoge Raad der Nederlanden Den Haag (Netherlands)) — Siebrand BV v Staatssecretaris van Financiën (Combined Nomenclature — Tariff headings 2206 and 2208 — Fermented beverage containing distilled alcohol — Beverage produced from fruit or from a natural product — Addition of substances — Effects — Loss of the taste, smell and appearance of the original beverage)

4.7.2009   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 153/13
            
         Judgment of the Court (Third Chamber) of 7 May 2009 (reference for a preliminary ruling from the Hoge Raad der Nederlanden Den Haag (Netherlands)) — Siebrand BV v Staatssecretaris van Financiën
   (Case C-150/08) (1)
   
   (Combined Nomenclature - Tariff headings 2206 and 2208 - Fermented beverage containing distilled alcohol - Beverage produced from fruit or from a natural product - Addition of substances - Effects - Loss of the taste, smell and appearance of the original beverage)
   2009/C 153/24
   Language of the case: Dutch
   
      Referring court
   
   Hoge Raad der Nederlanden Den Haag
   
      Parties to the main proceedings
   
   
      Applicant: Siebrand BV
   
      Defendant: Staatssecretaris van Financiën
   
      Re:
   
   Reference for a preliminary ruling — Hoge Raad der Nederlanden Den Haag –Interpretation of tariff headings 2206 and 2208 of the Combined Nomenclature — Fermented beverage containing distilled alcohol — Addition of water and ingredients resulting in a loss of the taste, smell and/or appearance of a beverage produced from fruit or from a natural product
   
      Operative part of the judgment
   
   Fermented alcohol-based beverages corresponding originally to heading 2206 of 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 (EEC) No 2587/91 of 26 July 1991, to which a certain proportion of distilled alcohol, water, sugar syrup, aromas, colourings and, in some cases, a cream base have been added, resulting in the loss of the taste, smell and/or appearance of a beverage produced from a particular fruit or natural product, do not come under heading 2206 of the Combined Nomenclature but rather under heading 2208 thereof.
   
      (1)  OJ C 171, 5.7.2008.