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Document 62015CN0233

Case C-233/15: Request for a preliminary ruling from the Administratīvā apgabaltiesa (Latvia) lodged on 21 May 2015 — SIA ‘Oniors Bio’ v Valsts ieņēmumu dienests

OJ C 245, 27.7.2015, p. 11–12 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

27.7.2015   

EN

Official Journal of the European Union

C 245/11


Request for a preliminary ruling from the Administratīvā apgabaltiesa (Latvia) lodged on 21 May 2015 — SIA ‘Oniors Bio’ v Valsts ieņēmumu dienests

(Case C-233/15)

(2015/C 245/14)

Language of the case: Latvian

Referring court

Administratīvā apgabaltiesa

Parties to the main proceedings

Applicant: SIA ‘Oniors Bio’

Defendant: Valsts ieņēmumu dienests

Questions referred

1)

Is it the case that certain products in relation to which the results of an examination of samples taken from various batches of goods do not disclose the presence of denaturing agents or of other noxious substances rendering them unfit for human consumption but which, according to the information supplied by the producer, cannot be used for food (food production and food chain) since, owing to the characteristics of the production process, the presence of noxious substances in the product cannot be ruled out, must be generally classified under one of the CN headings of Annex I to Council Regulation (EEC) No 2658/87 (1) on the tariff and statistical nomenclature and on the Common Customs Tariff, which are intended to cover non-food products or, on the contrary, must such products be generally classified under one of the CN headings intended to cover food products?

2)

To what criteria must greater importance be attributed in interpreting the terms ‘food product’ and ‘non-food product’ for the purposes of applying the CN headings in Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff and for the purposes of classifying the goods?

3)

May the intended use of the product constitute an objective criterion for classification for the purposes of applying the CN headings in Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff and for the purposes of classifying the goods?

4)

May the opinion of the competent authority of a Member State of the European Union, according to which, under the provisions of EU law and the law of the Member States regarding food, the goods imported by the appellant cannot be used in the food chain, since they are unfit for human consumption, be relied on as a criterion for classification of the goods, in interpreting the term ‘non-food product’ for the purposes of applying the CN headings in Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff and for the purposes of classifying the goods?

5)

May the information provided by the producer on the technical process for production of the goods, according to which the presence of noxious substances in the product cannot be ruled out, be used as a criterion for classification of the goods, in interpreting the term ‘non-food product’ for the purposes of applying the CN headings in Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff and for the purposes of classifying the goods?

6)

What physical and chemical properties of the goods to be classified are most important for the purposes of the correct interpretation and application of headings CN 1518 00 31 and CN 1517 90 91 of Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff?

7)

Must heading CN 1518 00 31 of Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff be generally applied to goods having physical and chemical properties like those being considered in the present case?


(1)  Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 1987 L 256, p. 1).


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