autres

Madaus GmbH contre Hauptzollamt Bremen

Arrêt de la Cour (huitième chambre) du 9 février 2017.#Madaus GmbH contre Hauptzollamt Bremen.#Renvoi préjudiciel – Tarif douanier commun – Classement tarifaire – Nomenclature combinée – Positions 3824 90 97 et 2106 90 92 – Produit en poudre composé de carbonate de calcium (95 %) et d’amidon modifié (5 %).#Affaire C-441/15.

LEK farmacevtska družba d.d. contre Republika Slovenija

Arrêt de la Cour (sixième chambre) du 15 décembre 2016.#LEK farmacevtska družba d.d. contre Republika Slovenija.#Renvoi préjudiciel – Nomenclature combinée – Classement des marchandises – Compléments alimentaires relevant de la position tarifaire 2106 – Principe actif en tant que composant essentiel – Classement éventuel dans le chapitre 30 de la nomenclature combinée – Présentation et commercialisation des produits en tant que médicaments.#Affaire C-700/15.

497/2011

Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 2106, 2106 90 and 2106 90 59. Because the product is undrinkable on its own, classification as a beverage in Chapter 22 is to be excluded. Because of its composition, the product containing flavouring and colouring matter is to be classified as a flavoured sugar syrup of CN code 2106 90 59. See also HS Explanatory Notes to heading 2106, point (12). Documented CN 2026 code: 21069059.

1989/2004

Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 2106, 2106 90 and 2106 90 59. The preparations being in liquid form do not meet the criteria for sugar confectioneries in heading 1704 as the HS Explanatory Notes state ‘this heading covers most of the sugar preparations which are marketed in a solid or semi-solid form’. Neither do they have to be regarded as non- alcoholic beverages of subheading 2202 10 00, as they are not directly consumed as beverages because of their acid content (Additional note 1 to chapter 22). Documented CN 2026 code: 21069059.

1989/2004

Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 2106, 2106 90 and 2106 90 59. The preparations being in liquid form do not meet the criteria for sugar confectioneries in heading 1704 as the HS Explanatory Notes state ‘this heading covers most of the sugar preparations which are marketed in a solid or semi-solid form’. Neither do they have to be regarded as non- alcoholic beverages of subheading 2202 10 00, as they are not directly consumed as beverages because of their acid content (Additional note 1 to chapter 22). Documented CN 2026 code: 21069059.