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Joined Cases C-522/07 and C-65/08: Judgment of the Court (Eighth Chamber) of 29 October 2009 (reference for a preliminary ruling from the Finanzgericht Düsseldorf (Germany)) — Dinter GmbH v Hauptzollamt Düsseldorf (C-522/07), Europol Frost-Food GmbH v Hauptzollamt Krefeld (C-65/08) (Common Customs Tariff — Regulation (EEC) No 2658/87 — Combined Nomenclature — Tariff classification — Validity — Additional note — Apple juice concentrate)
ECLI:EU:UNKNOWN:62007CA0522
62007CA0522
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Official Journal of the European Union
(Joined Cases C-522/07 and C-65/08)
(Common Customs Tariff - Regulation (EEC) No 2658/87 - Combined Nomenclature - Tariff classification - Validity - Additional note - Apple juice concentrate)
2009/C 312/02
Language of the case: German
Referring court
Parties to the main proceedings
Applicants: Dinter GmbH (C-522/07), Europol Frost-Food GmbH (C-65/08)
Defendants: Hauptzollamt Düsseldorf (C-522/07), Hauptzollamt Krefeld (C-65/08)
Re:
Reference for a preliminary ruling — Finanzgericht Düsseldorf — Interpretation and validity of Additional Note 5(b) to Chapter 20 of Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 1987 L 256, p. 1), as amended by Commission Regulation (EC) No 1810/2004 of 7 September 2004 (OJ 2004 L 327, p. 1) — Pure concentrated apple juice, with a Brix value of 66.8, not containing added sugar — Classification of that product under tariff subheading 2009 7999 (apple juice not containing added sugar) or under subheading 2106 9098 (food preparations not elsewhere specified or included) — Limits on the Commission’s powers under Article 9 of Council Regulation (EEC) No 2658/87 to specify the content of the tariff headings
Operative part of the judgment
Additional Note 5(b) to Chapter 20 of 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, as amended by Commission Regulations (EC) No 1776/2001 of 7 September 2001, (EC) No 2031/2001 of 6 August 2001 and (EC) No 1810/2004 of 7 September 2004, amending Annex I to Regulation No 2658/87, is invalid to the extent that it excludes natural apple juice concentrate from heading 2009.
* * *
(1) OJ C 37, 9.2.2008
(2) OJ C 107, 26.4.2008