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Case C-366/22, Viterra Hungary: Judgment of the Court (Sixth Chamber) of 16 November 2023 (request for a preliminary ruling from the Pécsi Törvényszék (Pécs High Court) — Hungary) — Viterra Hungary Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Customs union — Common Customs Tariff — Combined Nomenclature — Tariff headings — Headings 2304 and 2309 — Soya meal)
ECLI:EU:UNKNOWN:62022CA0366
62022CA0366
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Official Journal of the European Union
Series C
C/2024/518
8.1.2024
(Case C-366/22, (1) Viterra Hungary)
(Reference for a preliminary ruling - Customs union - Common Customs Tariff - Combined Nomenclature - Tariff headings - Headings 2304 and 2309 - Soya meal)
(C/2024/518)
Language of the case: Hungarian
Referring court
Parties to the main proceedings
Applicant: Viterra Hungary Kft.
Defendant: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
Operative part of the judgment
The Combined Nomenclature, set out in 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, in the version resulting from Commission Implementing Regulation (EU) 2016/1821 of 6 October 2016,
must be interpreted as meaning that a product imported in the form of pellets or granules, which is obtained following the extraction of soya-bean oil using a solvent and heat treatment to remove that solvent so that the product can be mixed, after being physically ground, with a compound for animal consumption, comes under heading 2304 of that nomenclature.
Language of the case: Hungarian
ELI: http://data.europa.eu/eli/C/2024/518/oj
ISSN 1977-091X (electronic edition)
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(1) OJ C 326, 29.8.2022.