Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 17 July 2014 — Kyowa Hakko Europe GmbH v Hauptzollamt Hannover
(Case C-344/14)
Language of the case: German
Referring court
Bundesfinanzhof
Parties to the main proceedings
Applicant: Kyowa Hakko Europe GmbH
Defendant: Hauptzollamt Hannover
Questions referred
Do amino acid mixes such as those at issue in the present case (RM0630 and RM0789), from which (in combination with carbohydrates and fats) a foodstuff is manufactured by which a substance that is vital for health and present in normal diet but which can in individual cases trigger an allergic reaction is replaced and, as a result, allergy-induced health impairments can be avoided and existing complaints alleviated, if not cured, constitute medicaments consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses within the meaning of heading 3003 of the Combined Nomenclature? 1
If Question 1 is answered in the negative:
Do the amino acid mixes constitute food preparations under heading 2106 of the Combined Nomenclature which, pursuant to note 1(a) to Chapter 30 of the Combined Nomenclature, are excluded from Chapter 30 because they have no prophylactic or therapeutic effect beyond the supply of nutrition?
____________1 Commission Implementing Regulation (EU) No 1001/2013 of 4 October 2013 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 2013 L 290, p. 1).