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Classification of fermented beverages containing distilled alcool: a clarification from the ECJ

Fermented alcohol-based beverages corresponding originally to heading 2206 of the Combined Nomenclature 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 (as amended by Commission Regulation (EEC) No 2587/91 of 26 July 1991), must be classified under heading 2208 of the Combined Nomenclature (‘Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages …"), rather then under heading 2208, when a certain proportion of distilled alcohol, water, sugar syrup, aromas, colourings and, in some cases, a cream base have been added to them, so that the result is a loss of the taste, smell and/or appearance of a beverage produced from a particular fruit or natural product.

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Lo ha precisato la Corte di Giustizia delle Comunità Europee con Sentenza della Terza Sezione del 7 maggio 2009 pronunciata su domanda di pronuncia pregiudiziale proposta dalla Corte suprema olandese (Hoge Raad der Nederlanden Den Haag) nella Causa C-150/08 (Siebrand BV/Staatssecretaris van Financiën). La causa in questione riguardava in particolare una società olandese produttrice di bevande alcoliche denominate rispettivamente «Pina Colada», «Whiskey Cream» e «Apfel Cocktail» prodotte con sidro, con l’aggiunta di alcool distillato, acqua, sciroppo di zucchero, vari aromi e coloranti e, per quanto attiene più specificamente alle bevande Pina Colada e Whiskey Cream, di una base di panna. Le tre bevande avevano un titolo alcolometrico volumico pari a 14,5%, di cui il 12% dipendeva dall’alcool distillato e il 2,5% dall’alcool fermentato da un concentrato di mela.

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