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Document 62014CN0139

    Case C-139/14: Request for a preliminary ruling from the Finanzgericht Baden-Württemberg (Germany) lodged on 24 March 2014  — Mineralquelle Zurzach AG v Hauptzollamt Singen

    OJ C 194, 24.6.2014, p. 12–12 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

    24.6.2014   

    EN

    Official Journal of the European Union

    C 194/12


    Request for a preliminary ruling from the Finanzgericht Baden-Württemberg (Germany) lodged on 24 March 2014 — Mineralquelle Zurzach AG v Hauptzollamt Singen

    (Case C-139/14)

    2014/C 194/14

    Language of the case: German

    Referring court

    Finanzgericht Baden-Württemberg

    Parties to the main proceedings

    Applicant: Mineralquelle Zurzach AG

    Defendant: Hauptzollamt Singen

    Questions referred

    1.

    Is a non-alcoholic beverage that consists mainly of water but also has 12 % fruit juices and contains, in addition to sugar, a vitamin mixture which clearly exceeds the vitamin content, in relation to the proportion of juice, of natural fruit juices, to be classified under subheading 2202 10 00 of the Combined Nomenclature?

    2.

    If Question 1 is answered in the negative:

    Is such a beverage a fruit juice, diluted with water, under code number 2202 90 10 11 TARIC?

    3.

    If the first two questions are answered in the negative:

    Is such a product to be classified as goods under code number 2202 90 10 10 TARIC?


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