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19.2.2011 |
EN |
Official Journal of the European Union |
C 55/12 |
Judgment of the Court (First Chamber) of 16 December 2010 (reference for a preliminary ruling from the Nejvyšší správní soud — Czech Republic) — Skoma-Lux sro v Celní ředitelství Olomouc
(Case C-339/09) (1)
(Common Customs Tariff - Tariff classification - Combined Nomenclature - Headings 2204 and 2206 - Beverage fermented on the basis of fresh grapes - Alcohol content of 15,8 % to 16,1 % by volume - Addition of corn alcohol and beet sugar during the course of production)
2011/C 55/19
Language of the case: Czech
Referring court
Nejvyšší správní soud
Parties to the main proceedings
Applicant: Skoma-Lux sro
Defendant: Celní ředitelství Olomouc
Re:
Reference for a preliminary ruling — Nejvyšší správní soud — Interpretation of 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 (OJ 1987 L 256, p. 1), as amended by Commission Regulation (EC) No 1789/2003 of 11 September 2003 (OJ 2003 L 281, p. 1) — Red dessert wine Kagor — Classification under heading 2204 or heading 2206 of the combined nomenclature
Operative part of the judgment
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 1719/2005 of 27 October 2005, must be interpreted as meaning that a beverage fermented on the basis of fresh grapes, sold in 0.75 litre bottles, with an alcohol content of 15,8 % to 16,1 % by volume, to which beet sugar and corn alcohol have been added during the course of its production, must be classified under heading 2206 of the Combined Nomenclature in Annex I to that regulation.