CELEX: C2007/269/30
Language: en
Date: 2007-11-10 00:00:00
Title: Case C-400/06: Judgment of the Court (Sixth Chamber) of 13 September 2007 (reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands)) — Codirex Expeditie BV v Staatssecretaris van Financiën (Common Customs Tariff — Combined Nomenclature — Tariff classification — Subheading 0202 30 50 — Cuts of frozen boned meat from a part of the forequarter of bovine animals)

10.11.2007   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 269/16
            
         Judgment of the Court (Sixth Chamber) of 13 September 2007 (reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands)) — Codirex Expeditie BV v Staatssecretaris van Financiën
   (Case C-400/06) (1)
   
   (Common Customs Tariff - Combined Nomenclature - Tariff classification - Subheading 0202 30 50 - Cuts of frozen boned meat from a part of the forequarter of bovine animals)
   (2007/C 269/30)
   Language of the case: Dutch
   Referring court
   Hoge Raad der Nederlanden
   Parties to the main proceedings
   
      Applicant: Codirex Expeditie BV
   
      Defendant: Staatssecretaris van Financiën
   Re:
   Preliminary ruling — Hoge Raad der Nederlandem — Interpretation of Additional Note 1.A.(h)(11) to Chapter 2 of Commission Regulation (EC) No 2204/1999 of 12 October 1999 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 1999 L 278, p. 1) — Frozen boned meat derived from a part of the forequarter
   Operative part of the judgment
   
               1.
            
            
               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 2204/1999 of 12 October 1999, must be interpreted as meaning that pieces of frozen boned meat from the forequarter part of the bovine animal come under subheading 0202 30 50 of the Combined Nomenclature.
            
         
               2.
            
            
               Annex I to Regulation No 2658/87, as amended by Regulation No 2204/1999, must be interpreted as meaning that pieces of frozen boned meat from the forequarter of the bovine animal do not have to satisfy any other conditions, and in particular, do not have to come from the same animal, in order to be classified under subheading 0202 30 50.
            
         
      (1)  JO C 310, 16.12.2006.