Golden Omega S.A. v Inspecteur van de Belastingdienst/Douane, kantoor Rotterdam Rijnmond
12. Dezember 2024ECLI:EU:C:2024:1022
Zitierte HS-Codes
Gegenstand
Reference for a preliminary ruling – Customs union – Regulation (EEC) No 2658/87 – Common Customs Tariff – Tariff classification – Combined Nomenclature – Heading 1516 – Fats and oils and their fractions – Fish oil in the form of ethyl esters – Esterification of fatty acids with ethanol – Implementing Regulation (EU) 2019/1661 – Validity
Zusammenfassung und Tenor
On those grounds, the Court (Sixth Chamber) hereby rules: 1. Heading 1516 of the Combined Nomenclature set out 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, in the version resulting from Commission Implementing Regulation (EU) 2018/1602 of 11 October 2018, must be interpreted as not covering fish oil in the form of ethyl esters, obtained by esterification of fatty acids with ethanol. 2. The examination of the questions referred for a preliminary ruling has disclosed no factor of such a kind as to affect the validity of Commission Implementing Regulation (EU) 2019/1661 of 24 September 2019 concerning the classification of certain goods in the Combined Nomenclature. [Signatures] ( *1 ) Language of the case: Dutch.
Schlagwörter
Customs unionRegulation (EEC) No 2658/87Common Customs TariffTariff classificationCombined NomenclatureHeading 1516