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url: https://eur-lex.europa.eu/legal-content/AUTO/?uri=CELEX:62024TJ0691_SUM
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canonical_url: https://eur-lex.europa.eu/legal-content/AUTO?uri=CELEX%3A62024TJ0691_SUM
source: eu-eurlex
category: government/eu
category_raw: case-law
country: eu
region: eu
tags: []
lang: en
published_at: '2026-07-25T16:28:20Z'
fetched_at: '2026-07-25T17:44:37.670211Z'
updated_at: '2026-07-25T18:15:26Z'
status: published
content_hash: d8cd77ba4d3bcce469e46cfa80f426934d63d9ac4998470b3c96f64f0df622f3
content_changed_at: null
license_note: full
license_basis: cc-by-4.0-decision-2011-833-eu
body_available: false
attribution: 'Source: © European Union, EUR-Lex (https://eur-lex.europa.eu/legal-content/AUTO?uri=CELEX%3A62024TJ0691_SUM),
  CC BY 4.0 (Commission Decision 2011/833/EU). Summarized/translated by portal4Agents;
  changes were made.'
license_rule: source:eu-eurlex
summary: 欧州連合の一般裁判所は2026年3月4日に、ルーマニアの税関当局とヘイネケン・ロマニア社が争うアルコール飲料の税関分類に関する請求について判断。ワイン製造用のサワークリームの税関分類に係る
  tariff subheadings 2206 00 31 等の解釈を巡り、裁定を行った。
summary_source: llm
summary_en: 欧州連合の一般裁判所は2026年3月4日に、ルーマニアの税関当局とヘイネケン・ロマニア社が争うアルコール飲料の税関分類に関する請求について判断。ワイン製造用のサワークリームの税関分類に係る
  tariff subheadings 2206 00 31 等の解釈を巡り、裁定を行った。
provenance:
  doc_id: 62024TJ0691_SUM
  doc_id_scheme: celex
  issuer:
  - Court of Justice of the European Union
  doc_type: case-law
  feed_title: 2 - All case-law of the Court of Justice of the European Union
entities:
- name: THE IDOLM@STER 20th Anniversary MORE REALITY LIVE
  type: event
- name: biz_general
  type: TopicSub
- name: Supreme_Court
  type: location
key_facts: []
related: []
related_auto:
- name: domestic_politics
  type: TopicSub
  weight: 5.0
- name: sci_environment
  type: TopicSub
  weight: 5.0
- name: 7月24日から26日のライブイベント
  type: event
  weight: 2.0
- name: KAMISABI展示
  type: content
  weight: 1.0
- name: 複合展示会
  type: method
  weight: 1.0
title: Judgment of the General Court (Second Chamber, Extended Composition) of 4 March
  2026.#Agenţia Naţională de Administrare Fiscală (ANAF) and Direcţia Generală de
  Administrare a Marilor Contribuabili v Heineken România S.A.#Reference for a preliminary
  ruling – Customs union – Common Customs Tariff – Combined Nomenclature – Tariff
  classification – Heading 2206 – Subheadings 2206 00 31, 2206 00 51, 2206 00 81 and
  2206 00 39, 2206 00 59 – Beverages composed of fermented apple juice, in which the
  proportion of alcohol derived from plants other than apples is, depending on the
  type of beverage, equal at least to 48%, 50%, 51%, 52% or 53% in comparison with
  the alcohol obtained from the fermentation of apples and which have the organoleptic
  characteristics of cider.#Case T-691/24.
---

# Judgment of the General Court (Second Chamber, Extended Composition) of 4 March 2026.#Agenţia Naţională de Administrare Fiscală (ANAF) and Direcţia Generală de Administrare a Marilor Contribuabili v Heineken România S.A.#Reference for a preliminary ruling – Customs union – Common Customs Tariff – Combined Nomenclature – Tariff classification – Heading 2206 – Subheadings 2206 00 31, 2206 00 51, 2206 00 81 and 2206 00 39, 2206 00 59 – Beverages composed of fermented apple juice, in which the proportion of alcohol derived from plants other than apples is, depending on the type of beverage, equal at least to 48%, 50%, 51%, 52% or 53% in comparison with the alcohol obtained from the fermentation of apples and which have the organoleptic characteristics of cider.#Case T-691/24.

## TL;DR
欧州連合の一般裁判所は2026年3月4日に、ルーマニアの税関当局とヘイネケン・ロマニア社が争うアルコール飲料の税関分類に関する請求について判断。ワイン製造用のサワークリームの税関分類に係る tariff subheadings 2206 00 31 等の解釈を巡り、裁定を行った。

## Key Points
- (なし)

## Details
(本文なし。リンク先参照)

## Source
元記事: [Judgment of the General Court (Second Chamber, Extended Composition) of 4 March 2026.#Agenţia Naţională de Administrare Fiscală (ANAF) and Direcţia Generală de Administrare a Marilor Contribuabili v Heineken România S.A.#Reference for a preliminary ruling – Customs union – Common Customs Tariff – Combined Nomenclature – Tariff classification – Heading 2206 – Subheadings 2206 00 31, 2206 00 51, 2206 00 81 and 2206 00 39, 2206 00 59 – Beverages composed of fermented apple juice, in which the proportion of alcohol derived from plants other than apples is, depending on the type of beverage, equal at least to 48%, 50%, 51%, 52% or 53% in comparison with the alcohol obtained from the fermentation of apples and which have the organoleptic characteristics of cider.#Case T-691/24.](https://eur-lex.europa.eu/legal-content/AUTO/?uri=CELEX:62024TJ0691_SUM) — published 2026-07-25T16:28:20Z