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Document C2006/178/14
Case C-196/05: Judgement of the Court (Sixth Chamber) of 8 June 2006 (reference for a preliminary ruling from the Finanzgericht München (Germany)) — Sachsenmilch AG v Oberfinanzdirektion Nürnberg (Common Customs Tariff — Tariff classification — Combined Nomenclature — Subheading 0406 10 (fresh cheese) — Annex I to Regulation (EEC) No 2658/87 as amended by Regulation (EC) No 1832/2002 — Tariff classification of pizza mozzarella in block form that has been stored after its manufacture for one to two weeks at a low temperature)
Case C-196/05: Judgement of the Court (Sixth Chamber) of 8 June 2006 (reference for a preliminary ruling from the Finanzgericht München (Germany)) — Sachsenmilch AG v Oberfinanzdirektion Nürnberg (Common Customs Tariff — Tariff classification — Combined Nomenclature — Subheading 0406 10 (fresh cheese) — Annex I to Regulation (EEC) No 2658/87 as amended by Regulation (EC) No 1832/2002 — Tariff classification of pizza mozzarella in block form that has been stored after its manufacture for one to two weeks at a low temperature)
Case C-196/05: Judgement of the Court (Sixth Chamber) of 8 June 2006 (reference for a preliminary ruling from the Finanzgericht München (Germany)) — Sachsenmilch AG v Oberfinanzdirektion Nürnberg (Common Customs Tariff — Tariff classification — Combined Nomenclature — Subheading 0406 10 (fresh cheese) — Annex I to Regulation (EEC) No 2658/87 as amended by Regulation (EC) No 1832/2002 — Tariff classification of pizza mozzarella in block form that has been stored after its manufacture for one to two weeks at a low temperature)
SL C 178, 29.7.2006, p. 9–9
(ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)
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29.7.2006 |
EN |
Official Journal of the European Union |
C 178/9 |
Judgement of the Court (Sixth Chamber) of 8 June 2006 (reference for a preliminary ruling from the Finanzgericht München (Germany)) — Sachsenmilch AG v Oberfinanzdirektion Nürnberg
(Case C-196/05) (1)
(Common Customs Tariff - Tariff classification - Combined Nomenclature - Subheading 0406 10 (fresh cheese) - Annex I to Regulation (EEC) No 2658/87 as amended by Regulation (EC) No 1832/2002 - Tariff classification of pizza mozzarella in block form that has been stored after its manufacture for one to two weeks at a low temperature)
(2006/C 178/14)
Language of the case: German
Referring court
Finanzgericht München
Parties to the main proceedings
Applicant: Sachsenmilch AG
Defendant: Oberfinanzdirektion Nürnberg
Re:
Reference for a preliminary ruling — Finanzgericht Munchen — Interpretation of Commission Regulation (EC) No 1789/2003 of 11 September 2003 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and the Common Customs Tariff (OJ 1987 L 256, p.1) — Subheading 0406 10 CN (fresh cheese) — Mozzarella for pizza that has been stored after production for one to two weeks at low temperature
Operative part of the judgement
The Court:
Subheading 0406 10 of 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, as amended by Commission Regulation (EC) No 1832/2002 of 1 August 2002, must be interpreted as meaning that it applies to pizza mozzarella in block form that was stored after its manufacture for one to two weeks at 2 to 4 °C unless that storage is sufficient for such mozzarella to undergo a process at the end of which it has acquired one or more new objective characteristics or properties, in particular with regard to its composition, appearance or taste. It is for the national court to determine whether those conditions are satisfied.