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Case T-691/24, Heineken România: Request for a preliminary ruling from the Înalta Curte de Casație și Justiție (Romania) made on 19 December 2024 – Heineken România SA v Agenția Națională de Administrare Fiscală and Direcția Generală de Administrare a Marilor Contribuabili
ECLI:EU:UNKNOWN:62024TN0691
62024TN0691
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Official Journal of the European Union
C series
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C/2025/1242
3.3.2025
(Case T-691/24, Heineken România)
(C/2025/1242)
Language of the case: Romanian
Referring court
Parties to the main proceedings
Applicant: Heineken România SA
Defendants: Agenția Națională de Administrare Fiscală and Direcția Generală de Administrare a Marilor Contribuabili
Question referred
In the interpretation of Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, (1) in the versions resulting from Commission Implementing Regulation (EU) No 1101/2014 of 16 October 2014 (2) and from Commission Implementing Regulation (EU) [No 2015/1754] of 6 October 2015, (3) must a beverage such as the one at issue in the main proceedings, composed of concentrated fermented apple juice (25 %), water, glucose-fructose syrup, malic acid, carbon dioxide, potassium metabisulphite, and various flavourings – and in which the proportion of alcohol derived from plants other than apples is equal at least to 48 %, 50 %, 51 %, 52 % or 53 % (depending on the type of Strongbow beverage, whether bottled in 33 cl bottles or in 40 cl cans) in comparison with the alcohol obtained from the fermentation of apples – be classified under tariff headings 2206 00 31 , 2206 00 51 , 2206 00 81 or under tariff headings 2206 00 39 , 2206 00 59 ?
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ELI: http://data.europa.eu/eli/C/2025/1242/oj
ISSN 1977-091X (electronic edition)
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(1) OJ 1987 L 256, p. 1.
(2) OJ 2014 L 312, p. 1.
(3) OJ 2015 L 285, p. 1.