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Document C2006/310/08

    Case C-402/06: Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 27 September 2006 — Op- en Overslagbedrijf Van der Vaart B.V. v Staatssecretaris van Financiën

    IO C 310, 16.12.2006, p. 5–5 (ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)

    Date of document:
    16/12/2006; Dáta foilsithe
    Author:
    An Chúirt Bhreithiúnais
    Form:
    Faisnéis bhreithiúnach

    16.12.2006   

    EN

    Official Journal of the European Union

    C 310/5

    Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 27 September 2006 — Op- en Overslagbedrijf Van der Vaart B.V. v Staatssecretaris van Financiën

    (Case C-402/06)

    (2006/C 310/08)

    Language of the case: Dutch

    Referring court

    Hoge Raad der Nederlanden

    Parties to the main proceedings

    Applicant: Op- en Overslagbedrijf Van der Vaart B.V.

    Defendant: Staatssecretaris van Financiën

    Questions referred

    1.

    Must the heading 0406 of the CN be interpreted in such a way that it can accommodate the classification of a product obtained from curdled milk from which (a great deal of) the serum has been extracted, of a whey-albumin content, by weight, not exceeding 2 percent, and of which the albumins were broken down during a drying process lasting 24 to 36 hours through the action of an added enzyme?

    If question 1 is answered in the affirmative:

    2.

    What criteria are to be used with regard to fat content and appearance to determine whether a product should be classified as grated cheese or as powdered cheese under the subheading 0406 20, in other words:

    a)

    Can a product which is fat free or virtually fat free, be classified under this subheading?

    b)

    Can a product which consists of casein and more than 50 % moisture (serum/whey) and having the appearance of regular granules 2 to 4 mm in size, be classified under this subheading?
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