Summary:
Original Link:
Original Article:
Request for a preliminary ruling from the Vestre Landsret (Denmark) lodged on 16 May 2025 – Skatteministeriet v FF Skagen A/S
(Case C-406/25, FF Skagen)
(C/2025/4274)
Language of the case: Danish
Referring court
Vestre Landsret
Parties to the main proceedings
Applicant: Skatteministeriet
Defendant: FF Skagen A/S
Questions referred
1. Must note 1(c) to Chapter 3 of Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as set out in Annex I to Commission Implementing Regulation (EU) No 1101/2014 of 16 October 2014 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, be interpreted as meaning that Chapter 3 does not cover goods such as those at issue in the main proceedings?
2. The Court is requested to clarify whether any of the following have a bearing on the answer to the question referred:
(a) the addition of acetic acid or any other acid to the goods, including whether it is relevant that acetic acid, which according to the manufacturer’s information is not approved for human consumption, has been added to the goods.
(b) the average TVB-N value of the goods exceeds 25 to 35 pursuant to Commission Regulation (EC) No 2074/2005.
(c) the goods are stored in bulk, where parts of the fish have a TVB-N level exceeding the level authorised pursuant to Commission Regulation (EC) No 2074/2005.
(d) the goods have not been handled in accordance with the legislation on food hygiene, including:
(i) Regulation No 178/2002 of the European Parliament and of the Council,
(ii) Regulation No 852/2004 of the European Parliament and of the Council,
(iii) Regulation No 853/2004 of the European Parliament and of the Council,
(iv) Regulation No 854/2004 of the European Parliament and of the Council,
(v) Regulation No 1333/2008 of the European Parliament and of the Council,
(vi) Regulation No 1069/2009 of the European Parliament and of the Council;
(e) according to the commercial documents, the goods were taken by the catching vessel, offered for sale and sold exclusively for the industrial production of animal feed and not for human consumption.
(f) according to the Danish food authorities, as a result of the addition of acetic acid, the goods are not fit for human consumption, irrespective of their TVB-N value.
(g) the goods are imported into the European Union as by-products under Regulation (EC) No 1069/2009 of the European Parliament and of the Council. The Court is requested in that connection to clarify which documentation is required for goods to be deemed a by-product under Council Regulation (EC) No 1069/2009 and of the European Parliament.