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Document 62022CA0366

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)

OJ C, C/2024/518, 8.1.2024, ELI: http://data.europa.eu/eli/C/2024/518/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

ELI: http://data.europa.eu/eli/C/2024/518/oj

European flag

Official Journal
of the European Union

EN

Series C


C/2024/518

8.1.2024

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

(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

Pécsi Törvényszék

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.


(1)   OJ C 326, 29.8.2022.


ELI: http://data.europa.eu/eli/C/2024/518/oj

ISSN 1977-091X (electronic edition)


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