CELEX: C2006/310/07
Language: en
Date: 2006-12-16 00:00:00
Title: Case C-400/06: Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 26 September 2006 — Codirex Expeditie BV v Staatssecretaris van Financiën

16.12.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 310/4
            
         Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 26 September 2006 — Codirex Expeditie BV v Staatssecretaris van Financiën
   (Case C-400/06)
   (2006/C 310/07)
   Language of the case: Dutch
   Referring court
   Hoge Raad der Nederlanden
   Parties to the main proceedings
   
      Appellant: Codirex Expeditie BV
   
      Respondent: Staatssecretaris van Financiën
   Questions referred
   
               1.
            
            
               Must subheading 0202 30 50 of the Combined Nomenclature (CN) be interpreted as meaning that frozen (boned) meat derived from the part of the forequarter of the bovine animal referred to in Additional Note 1.A.(h)(11) to Chapter 2 of the CN may qualify for classification under that subheading only if the cut of meat in question is a connected cut?
            
         
               2.
            
            
               If the answer to Question 1 means that meat in loose portions may also qualify for classification under subheading 0202 30 50, is it sufficient for classification under that subheading that it has been established that the imported consignment of meat consists of cuts of frozen meat all of which are derived from the part of the forequarter referred to in Additional Note 1.A.(h)(11) to Chapter 2 of the CN, or must that consignment of meat, as a whole, or the individual constituent parts thereof (cartons) also satisfy other criteria or have other additional characteristics?