Request for a preliminary ruling from the Rechtbank Noord-Holland (Netherlands) lodged on 27 June 2023 – Golden Omega, SA v Inspecteur van de Belastingdienst/Douane, kantoor Rotterdam/Rijnmond

(Case C-388/23, Golden Omega)

Language of the case: Dutch

Referring court

Rechtbank Noord-Holland

Parties to the main proceedings

Applicant: Golden Omega SA

Defendant: Inspecteur van de Belastingdienst/Douane. kantoor Rotterdam/Rijnmond

Questions referred

Is heading 1516 of the CN to be interpreted as containing restrictions relating to the method and substance used for esterification of an animal oil and, if so, what are those restrictions?

In order to fall under heading 1516, must an animal oil, such as fish oil, be esterified with glycerol?

Is an animal oil, such as fish oil, that is esterified with ethanol to be excluded from classification under heading 1516?

In answering the above questions, is it relevant to assess the extent to which the product has undergone the processing mentioned in heading 1516 and, if so, on the basis of what criteria should that assessment be carried out?

Do the answers to the above questions affect the validity of Commission Implementing Regulation (EU) No 2019/1661¹ of 24 September 2019 and, if so, how?

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¹ Commission Implementing Regulation (EU) 2019/1661 of 24 September 2019 concerning the classification of certain goods in the Combined Nomenclature (OJ 2019 L 251, p. 1).