Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands), lodged on 9 June 2011 — Staatssecretaris van Financiën v TNT Freight Management (Amsterdam) BV

(Case C-291/11)

2011/C 252/33

Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings

Appellant: Staatssecretaris van Financiën

Respondent: TNT Freight Management (Amsterdam) BV

Question referred

Should Note 1(g) to Chapter 30 of the Harmonised System, read in conjunction with Note 1(b) to Chapter 35 of the Harmonised System, be interpreted as meaning that blood albumin, which itself has no therapeutic or prophylactic effect but which has been produced with a view to, and is essential for, the preparation of products which do have a therapeutic or prophylactic effect, and which by its nature can be used only for that purpose, has been prepared for therapeutic or prophylactic uses within the meaning of that note?