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Case C-533/14: Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 24 November 2014 — Toorank Productions BV v Staatssecretaris van Financiën
ECLI:EU:UNKNOWN:62014CN0533
62014CN0533
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Valentina R., lawyer
23.2.2015
Official Journal of the European Union
C 65/21
(Case C-533/14)
(2015/C 065/32)
Language of the case: Dutch
Referring court
Parties to the main proceedings
Applicant: Toorank Productions BV
Defendant: Staatssecretaris van Financiën
Questions referred
1.Should heading 2206 of the CN be interpreted as meaning that a beverage known as ‘Ferm Fruit’, obtained by fermentation from apple concentrate, which is also used as a beverage base for the production of a variety of other beverages, which has an alcoholic strength by volume of 16 % vol, which, as a result of purification (including ultrafiltration) is neutral with regard to colour, smell and taste, and to which no distilled alcohol has been added, must be classified under that heading? If not, should heading 2208 of the CN be interpreted as meaning that such a beverage must be classified under that heading?
2.Should heading 2206 of the CN be interpreted as meaning that a beverage with an alcoholic strength by volume of 14 % vol, obtained by mixing the beverage (base) described in question 1 above with sugar, aromatic substances, colouring and flavouring agents, thickening agents and preservatives, and which does not contain any distilled alcohol, must be classified under that heading? If not, should heading 2208 of the CN be interpreted as meaning that such a beverage must be classified under that heading?