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Document 62010CN0319

Case C-319/10: Reference for a preliminary ruling from the Rechtbank Haarlem (Netherlands), lodged on 2 July 2010 — X v Inspecteur der Belastingdienst/Y

SL C 246, 11.9.2010, p. 26–27 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

11.9.2010   

EN

Official Journal of the European Union

C 246/26

Reference for a preliminary ruling from the Rechtbank Haarlem (Netherlands), lodged on 2 July 2010 — X v Inspecteur der Belastingdienst/Y

(Case C-319/10)

()

2010/C 246/45

Language of the case: Dutch

Referring court

Rechtbank Haarlem

Parties to the main proceedings

Applicant: X

Defendant: Inspecteur der Belastingdienst/Y

Questions referred

1.

In the assessment of the validity and/or the interpretation of Regulations No 535/94, (1) No 1832/2002, (2) No 1871/2003 (3) and No 2344/2003, (4) by which additional note 7 (CN) to Chapter 2 was introduced (numbered as note 8 at the time) and amended, is it possible to rely on the decision of 27 September 2005 of the Dispute Settlement Body (DSB) [of the World Trade Organisation] concerning the interpretation of the term ‘salted’ in heading 0210, even in cases in which the declaration for the customs procedure for ‘release for free circulation’ was made before that date?

2.

If Question 1 is answered in the affirmative:

How is it to be determined whether the character of chicken meat has been altered?

3.

If Question 1 is answered in the affirmative:

(a)

Having regard to the DSB’s decision of 27 September 2005, are the aforementioned regulations valid in so far as they lay down that, for the purposes of heading 0210, meat is deemed to be ‘salted’ if it has a total salt content by weight of 1,2 % or more?

(b)

In the light of the DSB’s decision of 27 September 2005, must the aforementioned regulations be interpreted as meaning that additional note 7 (CN) to Chapter 2 lays down that the character of meat with a salt content by weight of 1,2 % or more is deemed to have been altered, that that meat qualifies as ‘salted’ for the purposes of heading 0210, and that meat with a salt content by weight of less than 1,2 %, the character of which has been demonstrably altered through the addition of salt, is not excluded from classification under heading 0210?

4.

If Question 3(a) is answered in the affirmative:

How is it to be determined whether the long-term preservation of chicken meat is guaranteed through the addition of salt?

(1)  Commission Regulation (EC) No 535/94 of 9 March 1994 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 1994 L 68, p. 15).

(2)  Commission Regulation (EC) No 1832/2002 of 1 August 2002 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 2002 L 290, p. 1).

(3)  Commission Regulation (EC) No 1871/2003 of 23 October 2003 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 2003 L 275, p. 5).

(4)  Commission Regulation (EC) No 2344/2003 of 30 December 2003 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 2003 L 346, p. 38).

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