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Document 62019CA0822
Case C-822/19: Judgment of the Court (Ninth Chamber) of 3 June 2021 (request for a preliminary ruling from the Curtea de Apel Alba Iulia — Romania) — Direcţia Generală Regională a Finanţelor Publice Braşov, Agenţia Naţională de Administrare Fiscală — Direcţia Generală a Vămilor — Direcţia Regională Vamală Braşov — Biroul Vamal de Interior Sibiu v Flavourstream SRL (Reference for a preliminary ruling — Customs union — Common Customs Tariff — Combined Nomenclature — Tariff classification — Tariff subheadings 1702 90 95, 2912 49 00 and 3824 90 92 — Aqueous solution)
Case C-822/19: Judgment of the Court (Ninth Chamber) of 3 June 2021 (request for a preliminary ruling from the Curtea de Apel Alba Iulia — Romania) — Direcţia Generală Regională a Finanţelor Publice Braşov, Agenţia Naţională de Administrare Fiscală — Direcţia Generală a Vămilor — Direcţia Regională Vamală Braşov — Biroul Vamal de Interior Sibiu v Flavourstream SRL (Reference for a preliminary ruling — Customs union — Common Customs Tariff — Combined Nomenclature — Tariff classification — Tariff subheadings 1702 90 95, 2912 49 00 and 3824 90 92 — Aqueous solution)
Case C-822/19: Judgment of the Court (Ninth Chamber) of 3 June 2021 (request for a preliminary ruling from the Curtea de Apel Alba Iulia — Romania) — Direcţia Generală Regională a Finanţelor Publice Braşov, Agenţia Naţională de Administrare Fiscală — Direcţia Generală a Vămilor — Direcţia Regională Vamală Braşov — Biroul Vamal de Interior Sibiu v Flavourstream SRL (Reference for a preliminary ruling — Customs union — Common Customs Tariff — Combined Nomenclature — Tariff classification — Tariff subheadings 1702 90 95, 2912 49 00 and 3824 90 92 — Aqueous solution)
OJ C 289, 19.7.2021, p. 9–10
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
- Date of document:
- 03/06/2021
- Date lodged:
- 05/11/2019
- Author:
- Court of Justice
- Form:
- Judicial information
- Authentic language:
- Romanian
- Type of procedure:
- Reference for a preliminary ruling
- Link
- Select all documents mentioning this document
- Case affecting:
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- Related EU case-law document 62019CJ0822
- Instruments cited in case law:
- Link
|
19.7.2021 |
EN |
Official Journal of the European Union |
C 289/9 |
Judgment of the Court (Ninth Chamber) of 3 June 2021 (request for a preliminary ruling from the Curtea de Apel Alba Iulia — Romania) — Direcţia Generală Regională a Finanţelor Publice Braşov, Agenţia Naţională de Administrare Fiscală — Direcţia Generală a Vămilor — Direcţia Regională Vamală Braşov — Biroul Vamal de Interior Sibiu v Flavourstream SRL
(Case C-822/19) (1)
(Reference for a preliminary ruling - Customs union - Common Customs Tariff - Combined Nomenclature - Tariff classification - Tariff subheadings 1702 90 95, 2912 49 00 and 3824 90 92 - Aqueous solution)
(2021/C 289/12)
Language of the case: Romanian
Referring court
Curtea de Apel Alba Iulia
Parties to the main proceedings
Appellants: Direcţia Generală Regională a Finanţelor Publice Braşov, Agenţia Naţională de Administrare Fiscală — Direcţia Generală a Vămilor — Direcţia Regională Vamală Braşov — Biroul Vamal de Interior Sibiu
Respondent: Flavourstream SRL
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) No 1101/2014 of 16 October 2014, must be interpreted as meaning that an aqueous solution obtained by thermal decomposition of dextrose, composed in particular of water-soluble aldehydes and ketones, does not come either under subheading 1702 90 95 of that nomenclature, which covers inter alia invert sugar and other sugar and sugar syrup blends with fructose content, in the dry state, of 50 % by weight, not classified under other subheadings of heading 1702 of that nomenclature, or under subheading 2912 49 00 thereof, which refers to ‘other’ aldehyde-alcohols, aldehyde-ethers, aldehyde-phenols and aldehydes with other oxygen function, but under subheading 3824 90 92 of that nomenclature, which refers to ‘Chemical products or preparations, predominantly composed of organic compounds, not elsewhere specified or included’, ‘in the form of a liquid at 20 oC’, provided that any potential nutritive value of that solution is merely incidental to that solution’s function as a chemical product and food additive.
