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Case C-532/14: 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:62014CN0532
62014CN0532
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Valentina R., lawyer
23.2.2015
Official Journal of the European Union
C 65/21
(Case C-532/14)
(2015/C 065/31)
Language of the case: Dutch
Referring court
Parties to the main proceedings
Applicant: Toorank Productions BV
Defendant: Staatssecretaris van Financiën
Question referred
Should heading 2206 of the CN be interpreted as meaning that a beverage with an alcoholic strength by volume of 13,4 % vol, obtained by mixing a purified, alcoholic beverage (base) known as ‘Ferm Fruit’, obtained by fermentation from apple concentrate, with sugar, aromatic substances, colouring and flavouring agents, thickening agents, preservatives and distilled alcohol — in the sense that that alcohol does not exceed, either in volume or in percentage, 49 per cent of the alcohol occurring in the beverage, whereas 51 per cent thereof consists of alcohol obtained by fermentation — should be classified under that heading? If not, should subheading 2208 70 of the CN be interpreted as meaning that a beverage such as that should be classified as liqueur under that subheading?