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Document 62008CN0150

Case C-150/08: Reference for a preliminary ruling from the Hoge Raad der Nederlanden lodged on 14 April 2008 — Siebrand BV, other party: Staatssecretaris van Financiën

SL C 171, 5.7.2008, p. 16–16 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

5.7.2008   

EN

Official Journal of the European Union

C 171/16

Reference for a preliminary ruling from the Hoge Raad der Nederlanden lodged on 14 April 2008 — Siebrand BV, other party: Staatssecretaris van Financiën

(Case C-150/08)

(2008/C 171/27)

Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden (Netherlands)

Parties to the main proceedings

Appellant in cassation: Siebrand BV

Other party to the proceedings: Staatssecretaris van Financiën

Questions referred

1.

Can a beverage which contains a certain amount of distilled alcohol but which otherwise corresponds to the definition of heading 2206 of the Combined Nomenclature (CN) be classified under that heading if the beverage in question is a fermented beverage which, as a result of the addition of water and particular ingredients, has lost the taste, smell and/or appearance of a beverage produced from a particular fruit or natural product?

2.

In the event of a positive answer to Question 1, what criterion should govern the determination as to whether the beverage is nevertheless to be classified under heading 2208 of the CN on the ground that it contains distilled alcohol?
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