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Document 62015CA0441
Case C-441/15: Judgment of the Court (Eighth Chamber) of 9 February 2017 (request for a preliminary ruling from the Finanzgericht Bremen — Germany) — Madaus GmbH v Hauptzollamt Bremen (Reference for a preliminary ruling — Common Customs Tariff — Tariff classification — Combined Nomenclature — Headings 3824 90 97 and 2106 90 92 — Product in powder form composed of calcium carbonate (95 %) and modified starch (5 %))
Case C-441/15: Judgment of the Court (Eighth Chamber) of 9 February 2017 (request for a preliminary ruling from the Finanzgericht Bremen — Germany) — Madaus GmbH v Hauptzollamt Bremen (Reference for a preliminary ruling — Common Customs Tariff — Tariff classification — Combined Nomenclature — Headings 3824 90 97 and 2106 90 92 — Product in powder form composed of calcium carbonate (95 %) and modified starch (5 %))
Case C-441/15: Judgment of the Court (Eighth Chamber) of 9 February 2017 (request for a preliminary ruling from the Finanzgericht Bremen — Germany) — Madaus GmbH v Hauptzollamt Bremen (Reference for a preliminary ruling — Common Customs Tariff — Tariff classification — Combined Nomenclature — Headings 3824 90 97 and 2106 90 92 — Product in powder form composed of calcium carbonate (95 %) and modified starch (5 %))
IO C 104, 3.4.2017, p. 18–18
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
3.4.2017 |
EN |
Official Journal of the European Union |
C 104/18 |
Judgment of the Court (Eighth Chamber) of 9 February 2017 (request for a preliminary ruling from the Finanzgericht Bremen — Germany) — Madaus GmbH v Hauptzollamt Bremen
(Case C-441/15) (1)
((Reference for a preliminary ruling - Common Customs Tariff - Tariff classification - Combined Nomenclature - Headings 3824 90 97 and 2106 90 92 - Product in powder form composed of calcium carbonate (95 %) and modified starch (5 %)))
(2017/C 104/26)
Language of the case: German
Referring court
Finanzgericht Bremen
Parties to the main proceedings
Applicant: Madaus GmbH
Defendant: Hauptzollamt Bremen
Operative part of the judgment
The Combined Nomenclature 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 1001/2013 of 4 October 2013 must be interpreted to the effect that a product, such as that at issue in the main proceedings, used for the manufacture of calcium tablets in the form of simple tablets, effervescent tablets and chewable tablets, consisting of chemically defined calcium carbonate in powder form and, to improve suitability for use in tablets, added modified starch, and with a starch content of less than 5 % by weight, must be classified under heading 2106 of that nomenclature.