CELEX: 62011CA0291
Language: en
Date: 2012-07-12 00:00:00
Title: Case C-291/11: Judgment of the Court (Third Chamber) of 12 July 2012 (reference for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Staatssecretaris van Financiën v TNT Freight Management (Amsterdam) BV (Common Customs Tariff — Combined Nomenclature — Tariff headings 3002 and 3502 — Blood albumin prepared for therapeutic or prophylactic uses — Processing of the product)

22.9.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 287/15
            
         Judgment of the Court (Third Chamber) of 12 July 2012 (reference for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Staatssecretaris van Financiën v TNT Freight Management (Amsterdam) BV
   (Case C-291/11) (1)
   
   (Common Customs Tariff - Combined Nomenclature - Tariff headings 3002 and 3502 - Blood albumin prepared for therapeutic or prophylactic uses - Processing of the product)
   2012/C 287/25
   Language of the case: Dutch
   
      Referring court
   
   Hoge Raad der Nederlanden
   
      Parties to the main proceedings
   
   
      Applicant: Staatssecretaris van Financiën
   
      Defendant: TNT Freight Management (Amsterdam) BV
   
      Re:
   
   Reference for a preliminary ruling — Hoge Raad der Nederlanden — Combined Nomenclature — Tariff headings — Interpretation — Blood albumin prepared for therapeutic or prophylactic uses — Notion — Blood albumin which has no therapeutic effect but which is essential for, and is used exclusively for, the preparation of products which themselves do have therapeutic or prophylactic effects
   
      Operative part of the judgment
   
   Note 1(g) of Chapter 30 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 (EC) No 1789/2003 of 11 September 2003, read in conjunction with Note 1(b) of Chapter 35 thereof, must be interpreted as meaning that a blood albumin which does not itself have a therapeutic or prophylactic effect, but which was produced for the preparation of products having a prophylactic or therapeutic effect, which is essential to that preparation, and which, by its nature, may only be used for that purpose, was prepared for therapeutic or prophylactic use within the meaning of that note.
   
      (1)  OJ C 252, 27.8.2011.