CELEX: 62010CA0196
Language: en
Date: 2011-07-14 00:00:00
Title: Case C-196/10: Judgment of the Court (Eighth Chamber) of 14 July 2011 (reference for a preliminary ruling from the Finanzgericht Düsseldorf — Germany) — Paderborner Brauerei Haus Cramer KG v Hauptzollamt Bielefeld (Common Customs Tariff — Combined Nomenclature — Tariff classification — Headings 2203 and 2208 — Malt beer base intended for use in the production of a mixed drink)

10.9.2011   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 269/15
            
         Judgment of the Court (Eighth Chamber) of 14 July 2011 (reference for a preliminary ruling from the Finanzgericht Düsseldorf — Germany) — Paderborner Brauerei Haus Cramer KG v Hauptzollamt Bielefeld
   (Case C-196/10) (1)
   
   (Common Customs Tariff - Combined Nomenclature - Tariff classification - Headings 2203 and 2208 - Malt beer base intended for use in the production of a mixed drink)
   2011/C 269/23
   Language of the case: German
   
      Referring court
   
   Finanzgericht Düsseldorf
   
      Parties to the main proceedings
   
   
      Applicant: Paderborner Brauerei Haus Cramer KG
   
      Defendant: Hauptzollamt Bielefeld
   
      Re:
   
   Reference for a preliminary ruling — Finanzgericht Düsseldorf — Interpretation of the Combined Nomenclature, as amended by Commission Regulations (EC) No 2031/2001 of 6 August 2001 (OJ 2001 L 279, p. 1) and (EC) No 1832/2002 of 1 August 2002 (OJ 2002 L 290, p. 1) — Malt beer base with an alcoholic strength by volume of 14 % obtained from brewed beer which has been specially clarified and subjected to ultrafiltration and which is to be used in the making of a mixed beer drink — Classification under heading 2203 or heading 2208 of the Combined Nomenclature?
   
      Operative part of the judgment
   
   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, must be interpreted as meaning that a liquid described as a ‘malt beer base’, such as that in issue in the main proceedings, with an alcoholic strength by volume of 14 % and obtained from brewed beer which has been clarified and then subjected to ultrafiltration, by which the concentration of ingredients such as bitter substances and proteins has been reduced, must be classified under heading 2208 of the Combined Nomenclature set out in Annex I to that regulation, as amended.
   
      (1)  OJ C 161, 19.6.2010.