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Case C-522/07: Reference for a preliminary ruling from the Finanzgericht Düsseldorf (Germany) lodged on 22 November 2007 — Dinter GmbH v Hauptzollamt Düsseldorf
ECLI:EU:UNKNOWN:62007CN0522
62007CN0522
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Valentina R., lawyer
9.2.2008
Official Journal of the European Union
C 37/10
(Case C-522/07)
(2008/C 37/13)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: Dinter GmbH
Defendant: Hauptzollamt Düsseldorf
Questions referred
Is additional note 5(b) to Chapter 20 of the Combined Nomenclature (1) to be interpreted as meaning that the term ‘fruit juices with added sugar’ also refers to fruit juices to which no sugar has actually been added, but whose added sugar content is calculated mathematically in accordance with additional note 5(a) to Chapter 20 of the Combined Nomenclature?
Is additional note 5(b) to Chapter 20 of the Combined Nomenclature to be interpreted as meaning that the term ‘fruit juices in their natural state’ is merely clarified by the words ‘obtained from fruits or by dilution of concentrated juice’, but in fact applies to all types of fruit juices (not cooked and without added alcohol) in the state in which they are presented?
If both the preceding questions are answered in the affirmative, is additional note 5(b) to Chapter 20 of the Combined Nomenclature valid?
(1) Commission Regulation (EC) No 1810/2004 of 7 September 2004 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 2004 L 327, p. 1).
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