CELEX: 62019CA0822
Language: en
Date: 2021-06-03 00:00:00
Title: Case C-822/19: Judgment of the Court (Ninth Chamber) of 3 June 2021 (request for a preliminary ruling from the Curtea de Apel Alba Iulia — Romania) — Direcţia Generală Regională a Finanţelor Publice Braşov, Agenţia Naţională de Administrare Fiscală — Direcţia Generală a Vămilor — Direcţia Regională Vamală Braşov — Biroul Vamal de Interior Sibiu v Flavourstream SRL (Reference for a preliminary ruling — Customs union — Common Customs Tariff — Combined Nomenclature — Tariff classification — Tariff subheadings 1702 90 95, 2912 49 00 and 3824 90 92 — Aqueous solution)

19.7.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 289/9
            
         
      Judgment of the Court (Ninth Chamber) of 3 June 2021 (request for a preliminary ruling from the Curtea de Apel Alba Iulia — Romania) — Direcţia Generală Regională a Finanţelor Publice Braşov, Agenţia Naţională de Administrare Fiscală — Direcţia Generală a Vămilor — Direcţia Regională Vamală Braşov — Biroul Vamal de Interior Sibiu v Flavourstream SRL
      (Case C-822/19) (1)
      
      (Reference for a preliminary ruling - Customs union - Common Customs Tariff - Combined Nomenclature - Tariff classification - Tariff subheadings 1702 90 95, 2912 49 00 and 3824 90 92 - Aqueous solution)
      (2021/C 289/12)
      Language of the case: Romanian
      
         Referring court
      
      Curtea de Apel Alba Iulia
      
         Parties to the main proceedings
      
      
         Appellants: Direcţia Generală Regională a Finanţelor Publice Braşov, Agenţia Naţională de Administrare Fiscală — Direcţia Generală a Vămilor — Direcţia Regională Vamală Braşov — Biroul Vamal de Interior Sibiu
      
         Respondent: Flavourstream SRL
      
         Operative part of the judgment
      
      The Combined Nomenclature set out 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, in the version resulting from Commission Implementing Regulation (EU) No 1101/2014 of 16 October 2014, must be interpreted as meaning that an aqueous solution obtained by thermal decomposition of dextrose, composed in particular of water-soluble aldehydes and ketones, does not come either under subheading 1702 90 95 of that nomenclature, which covers inter alia invert sugar and other sugar and sugar syrup blends with fructose content, in the dry state, of 50 % by weight, not classified under other subheadings of heading 1702 of that nomenclature, or under subheading 2912 49 00 thereof, which refers to ‘other’ aldehyde-alcohols, aldehyde-ethers, aldehyde-phenols and aldehydes with other oxygen function, but under subheading 3824 90 92 of that nomenclature, which refers to ‘Chemical products or preparations, predominantly composed of organic compounds, not elsewhere specified or included’, ‘in the form of a liquid at 20 oC’, provided that any potential nutritive value of that solution is merely incidental to that solution’s function as a chemical product and food additive.
      
         (1)  OJ C 54, 17.2.2020.