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Case C-267/13: Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 15 May 2013 — Nutricia NV; other party: Staatssecretaris van Financiën
ECLI:EU:UNKNOWN:62013CN0267
62013CN0267
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Official Journal of the European Union
C 207/30
(Case C-267/13)
2013/C 207/49
Language of the case: Dutch
Referring court
Parties to the main proceedings
Appellant: Nutricia NV
Questions referred
1.Must the concept of ‘medicament’ within the meaning of heading 3004 of the Combined Nomenclature be interpreted as also including food preparations such as the products at issue, which are intended exclusively to be administered enterally (by means of a stomach tube) under medical supervision to persons who are undergoing medical treatment for a disease or ailment and who have the product administered to them as part of the control of that disease or ailment in order to control or prevent malnutrition?
2.Must the concept of ‘beverages’ within the meaning of heading 2202 of the Combined Nomenclature be interpreted as including liquid foodstuffs such as the products at issue, which are not intended to be drunk but to be administered enterally (by means of a stomach tube)?