CELEX: C2006/310/08
Language: en
Date: 2006-12-16 00:00:00
Title: Case C-402/06: Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 27 September 2006 — Op- en Overslagbedrijf Van der Vaart B.V. v Staatssecretaris van Financiën

16.12.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 310/5
            
         Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 27 September 2006 — Op- en Overslagbedrijf Van der Vaart B.V. v Staatssecretaris van Financiën
   (Case C-402/06)
   (2006/C 310/08)
   Language of the case: Dutch
   Referring court
   Hoge Raad der Nederlanden
   Parties to the main proceedings
   
      Applicant: Op- en Overslagbedrijf Van der Vaart B.V.
   
      Defendant: Staatssecretaris van Financiën
   Questions referred
   
               1.
            
            
               Must the heading 0406 of the CN be interpreted in such a way that it can accommodate the classification of a product obtained from curdled milk from which (a great deal of) the serum has been extracted, of a whey-albumin content, by weight, not exceeding 2 percent, and of which the albumins were broken down during a drying process lasting 24 to 36 hours through the action of an added enzyme?
               If question 1 is answered in the affirmative:
            
         
               2.
            
            
               What criteria are to be used with regard to fat content and appearance to determine whether a product should be classified as grated cheese or as powdered cheese under the subheading 0406 20, in other words:
               
                           a)
                        
                        
                           Can a product which is fat free or virtually fat free, be classified under this subheading?
                        
                     
                           b)
                        
                        
                           Can a product which consists of casein and more than 50 % moisture (serum/whey) and having the appearance of regular granules 2 to 4 mm in size, be classified under this subheading?